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Fair Value Enterprise Method
A valuation approach that estimates the value of an entire enterprise based on the fair value of its assets and liabilities.
Equity Method
An accounting technique used by companies to record their investments in other companies, based on the equity or ownership stake in those companies.
Amortization
The process of gradually writing off the initial cost of an asset over its useful life, applicable to intangible assets.
Acquisition Differential
The gap between what is paid to buy a company and the net worth of its recognizable assets and debts.
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