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Valuation Consolidation
The process of combining the financial statements of separate subsidiaries or entities within a group to present as one entity for the purpose of valuation.
Inventory
Goods and materials that a business holds for the ultimate goal of resale or processing in the production process.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair market value of its net assets, representing future economic benefits from unidentifiable assets.
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