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When a company exchanges a note for property, goods, or services, what value does it place on the note: a. If it bears interest at

When a company exchanges a note for property, goods, or services, what value does it place on the note: 

a. If it bears interest at a reasonable rate and is issued in a bargained transaction entered into at arm’s length? 

b. If it bears no interest and/or is not issued in a bargained transaction entered into at arm’s length?

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