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You throw a ball vertically up in the air. Which type of energy increases and which decreases?
Net Assets
The total assets minus total liabilities of an entity, representing the owners' equity.
Fair Value
The approximate cost at which an asset or liability might be traded between informed, consenting parties in a transaction without any prior relationship.
Subsidiary's Net Assets
The total assets minus the total liabilities of a subsidiary, representing the net worth of the subsidiary from the perspective of a parent company.
Carrying Amount
The value of an asset or liability as recorded on the balance sheet, taking into account depreciation, amortization, and impairment losses.
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