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17 Stock - Coggle Diagram
17 Stock
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includes
property sold in the ordinary course of biz
- Co mush have commenced biz to have stock
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- disposer loss making
making loss, has huge CA
SP=MV
high profit sheltered by loss + CA
- acquirer profitable
buy stock at MV
high cost, lower profit
pay lesser tax
- disposer profitable
SP=COST
resulting in lower profit, pay lesser tax
- acquirer loss making
buy stock at COST
low cost, higher profit
high profit sheltered by loss/CA