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Replacement Cost
The cost to replace an asset with another of similar kind and quality at current prices, without deduction for depreciation.
Book Value Per Share
A financial measure that calculates the per share value of a company based on common shareholders' equity in the business.
Assets
Resources owned or controlled by a business, entity, or individual with the expectation that they will provide future economic benefit.
Liabilities
Financial obligations or debts that a company or individual owes, which can include loans, accounts payable, mortgages, and other amounts due to third parties.
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