Examlex
First stage cost objects do not include:
Book Value
The net value of a company's assets expressed on its balance sheet, calculated as total assets minus intangible assets and liabilities.
Partnership Assets
Resources owned by a partnership that are used in the operation of the business and are subject to division among partners according to their agreement.
Partners' Personal Assets
The personal property or financial resources owned by partners in a business, distinct from the assets owned by the partnership itself.
Total Capital
The sum of a company's debt and equity, representing the total funds that a company can use for business operations or investments.
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