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Pillar Company posee el 70 por ciento de las acciones ordinarias en circulacin de Salt Company. El 31 de diciembre de 20X8, Salt vendi equipos

Pillar Company posee el 70 por ciento de las acciones ordinarias en circulacin de Salt Company. El 31 de diciembre de 20X8, Salt vendi equipos a Pillar a un precio superior al valor en libros de Salt, pero inferior a su costo original. En un balance general consolidado al 31 de diciembre de 20X8, el importe en libros del equipo debe declararse en:

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