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Capital
Resources, including financial assets or funds, utilized by a company to fund its operations and growth.
Fair Market Value
The price at which an asset would be bought or sold in a fair transaction between willing and informed parties.
Overstated
A term used when the reported value of an asset, income, or expense is higher than the actual value, leading to inaccuracies in financial reporting.
Period's End
Refers to the conclusion of a specific accounting or reporting period, such as the end of a quarter or fiscal year.
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