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Vertical Analysis
A method of financial statement analysis in which each line item is listed as a percentage of a base figure, facilitating comparisons.
Comparative Balance Sheet
A financial statement that presents the financial position of a company at different points in time, side-by-side, to facilitate comparison.
Plant Assets
Tangible resources that are used in the operations of the business and are not intended for sale to customers.
Disposal Of A Segment
The process of eliminating a division or part of a business, which may involve selling, closing, or spinning off.
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