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New developments in computer technology have caused prices to shoot up.
Sale of Equipment
This transaction involves disposing of business equipment, typically recorded as a gain or loss in the financial statements, depending on the sale price versus book value.
Common Stock
A type of equity ownership in a corporation, with voting rights and potential dividends, that takes last priority in asset distribution upon liquidation.
Purchase of Equipment
The act of acquiring equipment for business operations, typically considered a capital expenditure.
Comparative Balance Sheet
Financial statements that display a company’s financial position at different points in time, side by side, to facilitate comparison.
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