A subsequent event for an entity with a December 31, 2021, year-end would not include:

 A subsequent event for an entity with a December 31, 2021, year-end would not include:

Multiple Choice
An issuance of bonds in January 2022.
An acquisition of another company in January 2022.
A major uncertainty at December 31, resolved in January 2022.

A change in the estimated useful lives of equipment in January 2022.

 Answer

 A change in the estimated useful lives of equipment in January 2022.

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