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Rights always stand alone, without any duties.
Book Value
The net value of a company's assets minus its liabilities and intangible assets, representing the total value that shareholders would theoretically receive if a company was liquidated.
Noncontrolling Interest
A portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company, reflecting minority shareholders' claim on assets and earnings.
Markup
The difference between the cost of a good or service and its selling price, represented as a percentage of the cost.
Inventory Transfers
The movement of goods from one location to another, which can involve changes in ownership within the same company or between different entities.
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