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The middle term is always the:
Revaluation Surplus
The increase in value of an asset, reflected in the company's financial statements, from re-assessing its carrying value to a higher current market value.
Treasury Stock
Shares that were issued and then repurchased by the issuing company, reducing the amount of outstanding stock on the open market.
Classification
The systematic arrangement of business transactions and accounts in categories or groups based on similar characteristics for financial reporting and analysis.
Distribution
The process of making a product or service available for the consumer or business user that needs it.
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