Examlex
According to the text, a baby stroller is considered a gender-neutral toy, and thus is equally preferred among boys and girls.
Fair Values
The estimated market value of an asset or liability based on current transactions between willing parties.
Gain or Loss
The financial result that occurs when the selling price of an asset differs from its purchase price, either positive (gain) or negative (loss).
Goodwill
An intangible asset that represents the excess value paid for a company over its net identifiable assets, often arising from brand, reputation, or customer relationships.
Carrying Amount
The book value of an asset or liability, calculated as its original cost adjusted for factors such as depreciation or amortization.
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