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Explain the process of benchmarking.
Fair Value
The obtainable price for liquidating an asset or the charge to shift a liability in a planned engagement with market operatives at the time of determining value.
Investment Account Balance
The total value of all the investments held in an investor's account, including stocks, bonds, mutual funds, and other assets.
Equity Method
An accounting technique used to record investments in other companies where the investor has significant influence but not full control.
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