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What is the peer review process?
Fair Market Value
The price that a willing buyer and a willing seller would agree on for an asset in an open and competitive market.
Book Value
Book Value is the net value of a company's assets minus its liabilities, as recorded on the balance sheet.
Memorandum Entry
An accounting entry that is made in the records but does not affect the financial statements.
Tangible
Physical and material assets that can be seen and touched, such as machinery, buildings, and equipment.
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