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Acquisition Cost
The total cost associated with acquiring a new asset or investment, including purchase price and all related expenses.
Historical Cost
An accounting principle that requires assets to be recorded at their original purchase price, without adjusting for inflation or changes in market value.
New Venture
An enterprise that is newly established, focusing on addressing a market demand by offering an innovative product, service, or platform.
Expansion
The process of a business enlarging its operations, typically through increased production capabilities, market reach, or product lines.
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