![]() ![]() No additional impairment occured in 20X9. ![]() shares has impaired and the correct carrying value was $2,500. concluded on December 31, 20X8 that goodwill involved in its acquisition of Baratheon Co. Although goodwill is not amortized, the management of Targaryen Corp. Buildings and equipment are depreciated on a 10-year basis. s building and equipment was $20,000 more than book value. At that date, the fair value of Baratheon Co. 2 CHAPTER 4: CONSOLIDATION OF WHOLLY-OWNED SUBSIDIARIES ACQUIRED AT MORE THAN BOOK VALUE Targaryen Corporation acquired 100 percent ownership of Baratheon Company on January 1, 20X8, for $128,000.
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