The consolidated balance of fixed assets will be affected by working paper entries involving all of the following, except:

A.Excess of fixed asset FV over BV of the parent at the date of acquisition B.Unrealized gain or loss on intercompany sale of fixed asset C.Realized gain or loss on intercompany sale of fixed asset D.Amortization of the excess of fixed asset FV over BV of the subsidiary at the date of acquisition

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