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When the hybrid method is used to record the withdrawal of a partner, the partnership revalues assets and liabilities and records goodwill to the continuing partner but not to the withdrawing partner.
When the hybrid method is used to record the withdrawal of a partner, the partnership revalues assets and liabilities and records goodwill to the continuing partner but not to the withdrawing partner. revalues liabilities but not assets, and no goodwill is r?