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Question
Which of the following from the NOPLAT statement is NOT included in the amount of investments in goodwill and acquired intangibles?
a) The implied interest rate on the goodwill and acquired intangibles.
b) The annual change in the sum of goodwill and acquired intangibles.
c) The reversal of intangibles value adjustments in the invested-capital statement.
d) The sum of amortization of acquired intangibles and impairment of acquired intangibles and goodwill for the year.
Answer
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