Intercompany Transaction: Non Depreciable Assets. CPA Exam

[@DRam-wq5ru]

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[@AccountingLectures]

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[@ingantshikila6261]

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[@AccountingLectures]

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[@mintp889]

In your previous video, you mentioned that 100% of intercompany transactions are eliminated regardless of the % of ownership. But in this video you are considering the % of ownership and NCI. Is it the case for "upstream" sale?