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Fiscal policy includes
Bonds Payable
A long-term liability account on a company's balance sheet, representing bonds that the company is obligated to repay at a specified future date.
Additional Paid-in Capital
The amount of money investors pay for shares over the par value, reflecting the additional funds contributed by shareholders.
Fair Value
An estimate of the price at which an asset or liability could be exchanged in a current transaction between willing parties, other than in a liquidation sale.
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