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Si el terreno se compra como sitio de construccin, el costo de remover las estructuras existentes, menos los montos recuperados a travs de la venta

Si el terreno se compra como sitio de construccin, el costo de remover las estructuras existentes, menos los montos recuperados a travs de la venta de materiales recuperados, se registra en el estado de resultados como un gasto.

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