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Separate Incorporation
The process by which a new corporation is formed as a distinct legal entity, separate from its owners.
Direct Combination Costs
Expenses directly incurred in the process of acquiring or merging with another company, such as legal fees, consultancy fees, and administrative expenses.
Acquisition Transaction
A business deal in which one company purchases another company to expand its operations.
Accounting
The systematic process of recording, analyzing, and interpreting the financial transactions of a business.