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Trademarks
Identifiable symbols, names, or expressions legally registered or established by use as representing a company or product.
Proportionate Book Value
An approach to valuing a company based on the book value of its assets and liabilities, adjusted proportionally for partial interests.
Initial Value Method
An accounting approach where investments are recorded at their original cost without subsequent adjustment for market fluctuations.
Treasury Stock Approach
The treasury stock approach is a method of accounting where shares bought back by the issuing company are not considered in calculating earnings per share or dividends.
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