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Cost Method
An accounting technique used to value inventory, usually at the lower of cost or market price, and investments in certain conditions.
Par Value Method
An accounting method used for issuing shares that assigns a nominal value (par value) to the shares, which may affect the accounting treatment of share issues.
Retiring Treasury Stock
The act of permanently removing previously bought-back shares (treasury stocks) from the market, reducing the company's available shares and total equity.
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