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H has a non-current asset that cost $82,000 and was depreciated by 3 years out of its life of 10 years. On 1 January 20X1 it was sold to its 75% owned subsidiary for $96,000. The subsidiary decided the non-current asset had a remaining life of 8 years. At 31 December 20X1 what adjustment will need to be made to non-current assets in the consolidated accounts? Non-current assets will have to be reduced by $________. |