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Suponga que Arlington adquiri o produjo este inventario a un costo de $50 000 y lo vendi a Zirkin al precio indicado de $80 000.

Suponga que Arlington adquiri o produjo este inventario a un costo de $50 000 y lo vendi a Zirkin al precio indicado de $80 000. Desde una perspectiva consolidada, el inventario an tiene un costo histrico de solo $50,000.

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