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| In a business combination accounted for as an acquisition, the appraisal values of the identifiable assets acquired exceeds the acquisition price. The excess appraisal value should be reported as a A. Pro rata reduction of the values assigned to current and noncurrent assets. B. A bargain purchase. C. Deferred credit. D. Reduction of the values assigned to current assets and a deferred credit for any unallocated portion. |