Examlex
The disabled access credit is computed at the rate of 50% of all access expenditures incurred by the taxpayer during the year.
Corporate Existence
The state of being recognized as a separate entity with legal rights and obligations, typically achieved through incorporation.
Fair Value
The financial gain from trading away an asset or the investment needed to dissolve a liability in a negotiated agreement amongst market stakeholders at the time of valuation.
Par Value
The face value of a bond or stock as stated by the issuer.
Consolidated Common Stock
Shares that represent ownership in a corporation that has combined its financial statements with those of its subsidiaries to present a single set of financials for the entire enterprise.
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