Chart of Accounts
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Capital Gains on the Disposal of Intangible Assets
+ Positive
Inventory on Hand
Inventory at Current Replacement Value
<p>Where Replacement = Market</p>
Parents
Inventory on Hand
Children
Finished Goods at Current Replacement Value
Goods in Transit at Current Replacement Value
Other Inventory at Current Replacement Value
Raw Materials at Current Replacement Value
Work in Progress at Current Replacement Value