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Simplify each term, if necessary, and then use the distributive property to combine terms, if possible.
Outstanding Shares
The total number of shares of a corporation that are currently owned by investors, including restricted shares owned by the company's officers and insiders.
Fair Value
An estimate of the market price of an asset or liability, based on the current market conditions and the asset's characteristics.
Goodwill
The intangible asset that arises when a company acquires another for a price higher than the fair value of its net identifiable assets.
Net Assets
The difference between total assets and total liabilities on a company's balance sheet, representing the owner's equity.
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