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Briefly explain the equity theory.
Expired Insurance
The portion of an insurance premium that represents coverage for a past period.
Supplies Used
The value of materials and goods consumed during a company's operations within a specific period.
Book Value
The net value of an asset as recorded on the balance sheet, calculated by subtracting its accumulated depreciation from its original cost.
Fair Value
An estimate of the market value of an asset or liability based on current conditions and willing buyer and seller dynamics, often used for financial reporting purposes.
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