Examlex
The numerical value of the multiplier will be smaller the
Outstanding Common Stock
Shares that are issued by a company and held by investors, excluding any shares held as treasury stock by the company itself.
Annual Amortization
The systematic reduction of the cost (or other basis) of an intangible asset over a specified time period.
Retained Earnings
The portion of net income left over for the business after it has paid out dividends to its shareholders.
Initial Value Method
A method of accounting in which an investment is initially recorded at its cost without adjusting for changes in the market value over time.
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