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Which of the following is NOT considered to be part of the acquisition cost of a subsidiary? Multiple Choice Any cash paid to the seller.

Which of the following is NOT considered to be part of the acquisition cost of a subsidiary?
Multiple Choice
Any cash paid to the seller.
The fair value of contingent consideration.
Present value of any promises by the acquirer to pay cash in the future.
The cost of issuing shares as part of the consideration.

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