{"id":85943,"date":"2021-10-06T13:44:00","date_gmt":"2021-10-06T08:14:00","guid":{"rendered":"https:\/\/www.kopykitab.com\/blog\/?p=85943"},"modified":"2021-10-11T21:02:12","modified_gmt":"2021-10-11T15:32:12","slug":"ts-grewal-class-12-accountancy-solutions-vol-1-chapter-6","status":"publish","type":"post","link":"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-6\/","title":{"rendered":"TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 \u2013 Retirement \/ Death of a Partner 2021-22"},"content":{"rendered":"\n<p><img class=\"alignnone size-full wp-image-136237\" src=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/10\/Chapter-6-Retirement-Death-of-a-Partner-1.jpg\" alt=\"TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 \u2013 Retirement \/ Death of a Partner\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/10\/Chapter-6-Retirement-Death-of-a-Partner-1.jpg 1200w, https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2021\/10\/Chapter-6-Retirement-Death-of-a-Partner-1-768x432.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><strong>TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6:<\/strong> <span data-preserver-spaces=\"true\">These solutions are created by the experts of KopyKitab. It which will be very useful for the students in the preparation of their board exams with these TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6. <\/span>In this article we will provide all the important topics in detail which are covered in the chapter along with <span data-preserver-spaces=\"true\">TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6.<\/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-69cffe917e3c4\" 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-69cffe917e3c4\"><\/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-6\/#download-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-6-pdf\" title=\"Download TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 PDF\">Download TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 PDF<\/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-6\/#detailed-topics-%e2%80%93-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-6\" title=\"Detailed Topics &#8211; TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 \">Detailed Topics &#8211; TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 <\/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-6\/#ts-grewal-class-12-accountancy-solutions-vol-1-chapter-6-sample-questions\" title=\"TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 Sample Questions\">TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 Sample Questions<\/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-6\/#faq-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-6-%e2%80%93-retirement-death-of-a-partner\" title=\"FAQ: TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 \u2013 Retirement \/ Death of a Partner\">FAQ: TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 \u2013 Retirement \/ Death of a Partner<\/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-6\/#why-a-retiring-deceased-partner-is-entitled\" title=\"Why a retiring deceased partner is entitled?\">Why a retiring deceased partner is entitled?<\/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-6\/#when-a-partner-dies-amount-due-to-him-will-be-paid-to\" title=\"When a partner dies amount due to him will be paid to?\">When a partner dies amount due to him will be paid to?<\/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-6\/#what-are-the-adjustments-required-on-the-retirement-or-death-of-a-partner\" title=\"What are the adjustments required on the retirement or death of a partner?\">What are the adjustments required on the retirement or death of a partner?<\/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-6\/#how-is-hidden-goodwill-calculated-in-retirement\" title=\"How is hidden goodwill calculated in retirement?\">How is hidden goodwill calculated in retirement?<\/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-6-pdf\"><\/span><span data-preserver-spaces=\"true\">Download TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 PDF<\/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-6.pdf\">TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6<\/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-6.pdf\", \"#example1\");<\/script><\/p>\n<h2><span class=\"ez-toc-section\" id=\"detailed-topics-%e2%80%93-ts-grewal-class-12-accountancy-solutions-vol-1-chapter-6\"><\/span><span data-preserver-spaces=\"true\">Detailed Topics &#8211; TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6<br \/><\/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 6 detailed topics. <\/span><span data-preserver-spaces=\"true\">Retirement of a Partner means ceasing to be a partner of the firm. <\/span><\/p>\n<p><span data-preserver-spaces=\"true\">A partner may retire:-<br \/><\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">If there is an agreement of this effect\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">All partners give consent\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">At will be giving written notice.\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\">Amount due to retiring\/deceased Partner\u00a0\u00a0<\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">The credit balance of his capital\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">The credit balance of his current account\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Share of Goodwill\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Share of Reserve of Undistributed Profits\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Interest on Capital if involved\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Salary\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">His share in the profit on revaluation of assets and liabilities.\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Share in Profits up to date of Retirement\/Death\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\">Liability of a Partner:- Liability of the Firm for the Acts before Retirement. A retiring partner remains liable for all the acts of the firm up to the date of his retirement.\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Matters that need accounting adjustment at the time of retirement:-\u00a0\u00a0<\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">Determination of new Profit sharing ratio\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Determination of gaining ratio\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Treatment of goodwill\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Revaluation of assets and liabilities\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Adjustment of accumulated profits and losses\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Adjustment of capital\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Determination of the amount payable to the retiring Partner\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\">New Profit sharing ratio:- the ratio in which the continuing partners will share profits and losses is called the new Profit ratio\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Gaining ratio:- the ratio in which the remaining partners have acquired the share from the retiring Partner is called the gaining ratio.\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Treatment of Goodwill:- Goodwill is compensation paid to an outgoing partner payable by remaining partners in their gaining ratio.\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Revaluation of Assets and Re-assessments of Liabilities:- Revaluation of assets and re-assessment of liabilities are to be done in the same way as in the case of admission of a new partner.\u00a0\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"ts-grewal-class-12-accountancy-solutions-vol-1-chapter-6-sample-questions\"><\/span><span data-preserver-spaces=\"true\">TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 Sample Questions<\/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 6 Sample Question. These will provide a glimpse of the questions.\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\"><strong>Q1. Explain the Procedure of determining the amount payable to a retiring Partner when he leaves the firm.<\/strong>\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">A. Amount payable to a retiring Partner when he leaves the firm:-\u00a0\u00a0<\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">Change in the profit-sharing ratio i.e. determining New Profit sharing Ratio and Gaining Ratio\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Valuation and Adjustment of Goodwill\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Revaluation of assets and Re-assessment of Liabilities\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Reserves and Undisturbed Profit (Accumulated Profit\/Losses)\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Computation of retiring Partner\u2019s Internet and Payments to the Retiring Partner.\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Adjustment of Capital.\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\"><strong>Q2. Why are Assets and Liabilities revalued on the retirement or death of a Partner?<\/strong>\u00a0\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">A. At the time of retirement or death of a Partner, assets of the firm are revalued and liabilities are reassessed with a purpose that the retiring Partner is not at an advantage or disadvantage because of the change in the values. <\/span><\/p>\n<p><span data-preserver-spaces=\"true\">To give effect to the change in value, a profit and loss adjustment account and Revaluation Account are prepared in the same manner is prepared at the time of admission of a Partner. In recapitulation:-\u00a0\u00a0<\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">An increase in the value of assets, unrecorded assets, decrease in the number of Liabilities and excess provision written back are credited to Revaluation Account.\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Decrease in value of assets, increase in the number of Liabilities, Liabilities provided and unrecorded Liabilities are debited to it.\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">Gain or loss from the revaluation is distributed among the partners in their old Profit-sharing ratio. Gain on revaluation is credited to the Partners\u2019 Capital Account or Partner\u2019s Current Account.\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">After revaluation, assets and liabilities are shown at their revised value in the new balance sheet of the firm.\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-preserver-spaces=\"true\"><strong>Q3. What is meant by the retirement of a Partner? How can a Partner retire from the firm?\u00a0<\/strong>\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">A. Retirement of a Partner means that the partner ceases to be a partner of the firm. It results in the reconstitution of the firm by which old partnership comes to an end a new partnership among the continuing partners comes into existence. A partner can retire from the firm:-\u00a0\u00a0<\/span><\/p>\n<ol>\n<li><span data-preserver-spaces=\"true\">There is an agreement to that effect.\u00a0\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">If all the partners agree to his retirement.\u00a0<\/span><\/li>\n<li><span data-preserver-spaces=\"true\">If the partnership is at will, by giving a written to the remaining partners of his decision to retire.\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p>We have included complete information regarding\u00a0<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 6 \u2013 Retirement \/ Death of a Partner. 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-6-%e2%80%93-retirement-death-of-a-partner\"><\/span>FAQ: TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 \u2013 Retirement \/ Death of a Partner<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00a0<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1633594236742\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"why-a-retiring-deceased-partner-is-entitled\"><\/span>Why a retiring deceased partner is entitled?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The retiring partner\/heirs of the deceased partner are entitled\u00a0to his share of goodwill because the goodwill earned by the firm\u00a0is the result of the efforts of all the existing partners in the past. As they will not be sharing future profits, it will be fair to compensate them for the same.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1633594252654\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"when-a-partner-dies-amount-due-to-him-will-be-paid-to\"><\/span>When a partner dies amount due to him will be paid to?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The amount due to the deceased partner is paid to him\u00a0Executors.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1633594253800\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"what-are-the-adjustments-required-on-the-retirement-or-death-of-a-partner\"><\/span>What are the adjustments required on the retirement or death of a partner?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The adjustments to be done in the accounts\u00a0in case of the death of\u00a0a partner is the same as in the case of the retirement of a partner except for the settlement of the amount due to the deceased partner. In the case of retirement, the amount due from the firm is paid to the partner himself.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1633594254766\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"how-is-hidden-goodwill-calculated-in-retirement\"><\/span>How is hidden goodwill calculated in retirement?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The\u00a0amount paid to the retiring partner\/deceased partner&#8217;s executor in excess of the amount actually due to them\u00a0is hidden goodwill.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6: These solutions are created by the experts of KopyKitab. It which will be very useful for the students in the preparation of their board exams with these TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6. In this article we will provide all the &#8230; <a title=\"TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 \u2013 Retirement \/ Death of a Partner 2021-22\" class=\"read-more\" href=\"https:\/\/www.kopykitab.com\/blog\/ts-grewal-class-12-accountancy-solutions-vol-1-chapter-6\/\" aria-label=\"More on TS Grewal Class 12 Accountancy Solutions Vol 1 Chapter 6 \u2013 Retirement \/ Death of a Partner 2021-22\">Read more<\/a><\/p>\n","protected":false},"author":244,"featured_media":136237,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":""},"categories":[2985,2917,73693,73712,73410],"tags":[75091,75067,75094],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/85943"}],"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=85943"}],"version-history":[{"count":5,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/85943\/revisions"}],"predecessor-version":[{"id":137638,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/85943\/revisions\/137638"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media\/136237"}],"wp:attachment":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media?parent=85943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/categories?post=85943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/tags?post=85943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}