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Exhibit 8-1 -Point C in Exhibit 8-1 Represents an Unatainable Output Per

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Exhibit 8-1 Exhibit 8-1   -Point C in Exhibit 8-1 represents an unatainable output per worker with current technology.
-Point C in Exhibit 8-1 represents an unatainable output per worker with current technology.

Understand the principles of accounting for intercompany inventory transactions and profit elimination.
Grasp the concept of intercompany asset transfers, including equipment and land, and the associated profit eliminations.
Comprehend the treatment and impact of intercompany bond transactions in consolidated financial statements.
Recognize how non-controlling interests are reported in consolidated financial statements.

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