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When a patent is amortized, the credit is usually made to
Capital
Financial assets or the financial value of assets, such as cash, used by a company to fuel its business operations.
CAPM
The Capital Asset Pricing Model, a model that describes the relationship between systematic risk and expected return for assets, particularly stocks.
Dividend Growth Model
A method for valuing a stock by using predicted dividends and discounting them back to present value.
Cost of Equity
The cost of equity is the return that a company is expected to pay to its shareholders for their investment in the company's equity.
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