What is consolidation?….

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What is consolidation?

Options :-

1. The process of a company enlarging or varying its range of products
2. A combination of two or more entities that occurs when the entities transfer all their net assets to a new entity created for that purpose
3. When one company takes over another, including all assets and liabilities
4. Consolidation of costs that can be attributed clearly to the activities to be carried on

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