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The Inca system of record keeping was:
Goodwill
The value attributed to a company's brand name, customer relationships, employee relations, and other intangible assets during an acquisition, over and above the tangible assets' value.
Voting Common Stock
Equity securities that give shareholders the right to vote on corporate matters.
Fair Value
The compensation for parting with an asset or the financial burden of settling a liability in an orderly market operation as of the measurement checkpoint.
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