{"id":85936,"date":"2021-10-06T18:43:00","date_gmt":"2021-10-06T13:13:00","guid":{"rendered":"https:\/\/www.kopykitab.com\/blog\/?p=85936"},"modified":"2021-10-11T20:57:04","modified_gmt":"2021-10-11T15:27:04","slug":"ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3","status":"publish","type":"post","link":"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/","title":{"rendered":"TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation 2021-22"},"content":{"rendered":"\n<p><img class=\"alignnone size-full wp-image-136225\" src=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/10\/Chapter-3-Goodwill-Nature-and-Valuation.jpg\" alt=\"TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/10\/Chapter-3-Goodwill-Nature-and-Valuation.jpg 1200w, https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/10\/Chapter-3-Goodwill-Nature-and-Valuation-768x432.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span data-preserver-spaces=\"true\"><strong>TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3:\u00a0<\/strong>These solutions are created by our team of experts. You can esaily rely on these\u00a0TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3. These solutions are created by our exeprts and will be very helpful for your board exa,minations of Class 12.\u00a0<\/span><\/p>\n<ul>\n<li>Read More: <a href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions\/\" target=\"_blank\" rel=\"noopener\">TS Grewal Class 12 Solutions\u00a0<\/a><\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_47_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"ez-toc-toggle-icon-1\"><label for=\"item-69db4a99348e5\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-69db4a99348e5\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-visibility-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/#download-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3-pdf\" title=\"Download TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 PDF\u00a0\">Download TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 PDF\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/#detailed-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\" title=\"Detailed TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3\u00a0 \u00a0\">Detailed TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3\u00a0 \u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/#ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3-sample-question\" title=\"TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 Sample Question\u00a0\u00a0\">TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 Sample Question\u00a0\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/#faq-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3-%e2%80%93-goodwill-nature-and-valuation\" title=\"FAQ: TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation\">FAQ: TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/#can-i-download-a-free-pdf-for-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3-%e2%80%93-goodwill-nature-and-valuation\" title=\"Can I download a free PDF for TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation? \">Can I download a free PDF for TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation? <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/#what-is-the-nature-of-goodwill\" title=\"What is the nature of goodwill?\">What is the nature of goodwill?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/#what-is-the-valuation-of-goodwill-in-accounts\" title=\"What is the valuation of goodwill in accounts?\">What is the valuation of goodwill in accounts?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/#what-is-the-need-for-the-valuation-of-goodwill\" title=\"What is the need for the valuation of goodwill?\">What is the need for the valuation of goodwill?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"download-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3-pdf\"><\/span><span data-preserver-spaces=\"true\">Download TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 PDF<\/span><span data-preserver-spaces=\"true\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/TS-Grewal-Class-12-Accountancy-Solutions-Vol-1-Chapter-3.pdf\">TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3<\/a><\/p>\n<div id=\"example1\" style=\"text-align: justify;\">\u00a0<\/div>\n<p style=\"text-align: justify;\"><style>\n.pdfobject-container { height: 500px;}<br \/>\n.pdfobject { border: 1px solid #666; }<br \/>\n<\/style><\/p>\n<p style=\"text-align: justify;\"><script src=\"https:\/\/www.kopykitab.com\/_utility\/js\/pdfobject.min.js\"><\/script><br \/><script>PDFObject.embed(\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/04\/TS-Grewal-Class-12-Accountancy-Solutions-Vol-1-Chapter-3.pdf\", \"#example1\");<\/script><\/p>\n<h2><span class=\"ez-toc-section\" id=\"detailed-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\"><\/span><span data-preserver-spaces=\"true\">Detailed TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3\u00a0 \u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-preserver-spaces=\"true\">Goodwill is the good name or the reputation of the business, which is earned by a firm through the hard work and honesty of its owners. This chapter further includes the following topics.\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Features of Goodwill:-\u00a0\u00a0<\/span><\/p>\n<ul>\n<li><span data-preserver-spaces=\"true\">It is an intangible asset\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">It is a valuable asset\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">It helps earn excess profits\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Its value is liable to constant fluctuations\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">It is valuable only when the entire business is sold\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">It is difficult to place an exact value on goodwill.\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-preserver-spaces=\"true\">Goodwill is divided into:-\u00a0\u00a0<\/span><\/p>\n<ul>\n<li><span data-preserver-spaces=\"true\">Purchase of Goodwill: it means goodwill for which consideration has been paid when a business is purchased the excess of purchase consideration of its net assets is the purchases goodwill. It is separately recorded in the books because as it is purchased by paying in form of cash or kind.\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Self-generated goodwill: it is also called inherent goodwill. It is an internally generated goodwill that arises from several factors that a running business possesses due to which it can earn more Profits in the future.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-preserver-spaces=\"true\">Factors affecting the value of goodwill:-\u00a0\u00a0<\/span><\/p>\n<ul>\n<li><span data-preserver-spaces=\"true\">Efficient Management\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Quality of Products\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Location of business\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">The longevity of the business\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Monopolistic and other Rights\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-preserver-spaces=\"true\">Need for valuing goodwill: whenever the mutual rights of the partners change the party which makes a sacrifice must be compensated. The basis of compensation is goodwill so we need to calculate goodwill.\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Methods of calculating Goodwill\u00a0<\/span><\/p>\n<ul>\n<li><span data-preserver-spaces=\"true\">Average Profit Method:- Goodwill = Average Profits \u00d7 number of years purchase\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Weighted Average Profit Method:- Weighted Average Profit:- Total Products of profits \/ Total of weights\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-preserver-spaces=\"true\">Goodwill: Weighted Average Profit \u00d7 Number of years purchase\u00a0\u00a0<\/span><\/p>\n<ul>\n<li><span data-preserver-spaces=\"true\">\u00a0Super Profit Method:- Goodwill = Super Profit \u00d7 Number of years purchased\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-preserver-spaces=\"true\">Super Profit = Average Profit \u2013 Normal Profit\u00a0\u00a0<\/span><\/p>\n<ul>\n<li><span data-preserver-spaces=\"true\">Capitalized Profit:-\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<ol>\n<li><span data-preserver-spaces=\"true\">Average Profit Method\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\">The capitalized value of the firm = (Average Normal Profit \u00d7 100) \/ Normal rate of return\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Goodwill= Capitalised value of average Profits \u2013 Capital Employed\u00a0\u00a0<\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">Super Profit Method\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\">Goodwill of the firm = (Super Profit \u00d7 100)\/ Normal Rate of Return\u00a0\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3-sample-question\"><\/span><span data-preserver-spaces=\"true\">TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 Sample Question\u00a0\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-preserver-spaces=\"true\">In this section, the students will get TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 Sample Question. These will provide a glimpse of the questions.\u00a0\u00a0<\/span><\/p>\n<p><strong>Q. Goodwill is to be valued at three year\u2019s purchase of dour years\u2019 average Profit. Profits for the last four years ending on 31st March of the firm were:\u00a0<\/strong><\/p>\n<ul>\n<li><strong>2016- Rs 12,000\u00a0<\/strong><\/li>\n<li><strong>2017- Rs 18,000\u00a0<\/strong><\/li>\n<li><strong>2018- Ra 16,000\u00a0<\/strong><\/li>\n<li><strong>2019- Rs 14,000\u00a0\u00a0<\/strong><\/li>\n<\/ul>\n<p><strong>Calculate the amount of Goodwill.\u00a0\u00a0<\/strong><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">Goodwill= Average Profit \u00d7 Total year\u2019s purchase\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\">Average Profit = Total Profit for past given years\/ Number of Years\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">= (12,0000 + 18,000+ 16,000 + 14,000) \/ 4\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">= 60,000\/4\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">= Rs 15,000\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Numbers of year\u2019s purchased = 3\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">So, Goodwill = 15,000 \u00d7 3 = Rs 45,000\u00a0\u00a0<\/span><\/p>\n<p><strong>Q. Define Goodwill.\u00a0\u00a0<\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">A. Goodwill is a thing very easy to describe but very difficult to define. It is the benefit and advantage of the good name, reputation, and connections of a business. It is the attractive force that brings in customers. It is one thing that distinguishes an old-established business from a new business at its first start.\u00a0\u00a0<\/span><\/p>\n<p><strong>Q. What is meant by Self Generated Goodwill?\u00a0\u00a0<\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">A. Self-Generated goodwill is that goodwill is not purchased for consideration but is earned by the efforts of the management (or Partners). It is an internally generated goodwill that arises from several factors such as favorable location, efficient management, good quality of products, etc. That running business possesses due to which it can earn higher Profit.\u00a0\u00a0<\/span><\/p>\n<p>We have included complete information regarding <span data-preserver-spaces=\"true\"><a href=\"http:\/\/www.cbse.gov.in\" target=\"_blank\" rel=\"noopener\">CBSE<\/a> TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation. If you have any questions feel free to ask in the comment section.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"faq-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3-%e2%80%93-goodwill-nature-and-valuation\"><\/span>FAQ: TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1633525804881\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"can-i-download-a-free-pdf-for-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3-%e2%80%93-goodwill-nature-and-valuation\"><\/span>Can I download a free PDF for TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation? <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes, you can download a free PDF for TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation. <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1633525854046\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-is-the-nature-of-goodwill\"><\/span>What is the nature of goodwill?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The nature of goodwill can be described as follows: &#8230; Goodwill is an\u00a0<strong>intangible fixed asset<\/strong>. It is intangible because it has no physical existence. It cannot be seen or touched.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1633525856590\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-is-the-valuation-of-goodwill-in-accounts\"><\/span>What is the valuation of goodwill in accounts?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The valuation of goodwill is often based on the customs of the trade and generally calculated as\u00a0a number of year&#8217;s purchases of average profits or super-profits. <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1633525857690\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-is-the-need-for-the-valuation-of-goodwill\"><\/span>What is the need for the valuation of goodwill?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Goodwill is recorded in the books only when some consideration in money or money&#8217;s worth is paid for it. Thus, in the context of a partnership firm, the need for valuation of goodwill arises at the time of\u00a0Change in the profit-sharing ratio amongst the existing partners.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3:\u00a0These solutions are created by our team of experts. You can esaily rely on these\u00a0TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3. These solutions are created by our exeprts and will be very helpful for your board exa,minations of Class 12.\u00a0 Read More: TS &#8230; <a title=\"TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation 2021-22\" class=\"read-more\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-3\/\" aria-label=\"More on TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 3 \u2013 Goodwill- Nature and Valuation 2021-22\">Read more<\/a><\/p>\n","protected":false},"author":244,"featured_media":136225,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":""},"categories":[1,2917,73712,73413,2985],"tags":[75091,75094],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/85936"}],"collection":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/users\/244"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/comments?post=85936"}],"version-history":[{"count":5,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/85936\/revisions"}],"predecessor-version":[{"id":137627,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/85936\/revisions\/137627"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media\/136225"}],"wp:attachment":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media?parent=85936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/categories?post=85936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/tags?post=85936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}