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Which of the following cannot be realized - JAMB Accounting 2015 Question

Which of the following cannot be realized?
A
creditors
B
debtors
C
motor vehicles
D
goodwill
correct option: d
Good will being an intangible asset cannot be seen or touched and are just believed to exist goodwill can only be valued to be a certain amount, the realizable value becomes a difficult task.
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