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Tax-free Transaction
A financial transaction that is not subject to taxes by the governing authority, often used in strategic financial planning.
Net Assets
The total assets of an entity minus its total liabilities, representing the owners' equity in the company.
Goodwill
An intangible asset representing the excess of purchase price over the fair market value of identifiable assets and liabilities in a business acquisition.
Fair Value
The amount one would get from selling an asset or would need to spend to settle a liability in a well-organized sale involving market players on the date of evaluation.
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