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O contador da empresa está preocupado como determinar o valor de provisão para contingência trabalhista diante das seguintes informações: (a) valor da causa: R$ 70 mil; (b) valor pleiteado pelo ex-funcionário R$ 120 mil; (c) estimativa de perda preparada pelo perito R$ 50 mil. Considerando o debate realizado em sala de aula, qual é o valor que a provisão para contingências trabalhistas deveria estar registrada na contabilidade?

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