Let $L,M,N$ be R-modules.
If $L\oplus M \cong L \oplus N $ does this imply $M \cong N$.
How about $L=R\oplus R\oplus\cdots$ (a countable direct sum), $M=R$ and $N=\{0\}$?
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How about $L=R\oplus R\oplus\cdots$ (a countable direct sum), $M=R$ and $N=\{0\}$?