Account for the equipment at all

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When calculating the income to NCI, I don't know if I did it right, the equipment had a book value of 30,000 for 3 years and the patent of 40,000 for 8 years. I am doing the entry for Dec 31, 2008, which is the last year for the patent, so when doing my entry would I account for the 30,000 of equipment and 35,000 for the patent? The acquisition occurred Dec 31, 2000. Or would I not account for the equipment at all? And the last 5000 for the patent?

Reference no: EM132204013

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