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Stockholders' Equity
The net worth of a company, calculated as total assets minus total liabilities, representing the ownership interest of shareholders in the corporation.
Contra Asset
An account that offsets an associated asset account, with common examples being accumulated depreciation and allowance for doubtful accounts.
Fair Value Adjustment
Fair value adjustment is an accounting process to adjust the book value of assets or liabilities to their fair value.
Security Portfolio
A collection of investments held by an individual or an institution which may include stocks, bonds, mutual funds, or other investments.
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