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____ competition is based on factors such as product quality, promotion, customer service, and packaging.
Fair Value
An estimate of the market value of an asset or liability, based on current prices in an open and competitive market.
Reporting Period
The reporting period is the span of time covered by financial reports, and it can be monthly, quarterly, or annually.
Lower Of Cost
An accounting method that values inventory at the lower of its historical cost or market value to report losses in value.
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