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if a company trades in a building towards a new

If a company trades in a building towards a new building and does not recognize a gain or loss (because of code section 1031), will this transaction affect the cash flows statement? Would your answer be different if the company borrowed $10 million to buy the new building and paid off $3 million due on the building trade in?

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Cost Accounting: if a company trades in a building towards a new

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