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Fair Value
The estimated market value of an asset or liability, based on current conditions and informed market participant transactions.
Outstanding Common Stock
The shares of a corporation's common stock that are issued, sold, and actively held by investors, excluding any treasury stock.
Annual Amortization
The process of spreading the cost of an intangible asset over its useful life on a yearly basis.
Retained Earnings
The portion of net income left over for the business after it has paid out dividends to its shareholders, often reinvested in the business.
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