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P purchased 100% of S company stock in Jan 1,2018 , and paid $70,000 above the book value of the net assets of S. This

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P purchased 100% of S company stock in Jan 1,2018 , and paid $70,000 above the book value of the net assets of S. This $70,000 differential was related to the patents that had a remaining useful life of 5 years. On Dec 31,2019 , in the consolidated balance sheet worksheet. What amount of differential related to patents will be added to the book value of patents

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