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Category B agents would include
Interest Expense
The cost incurred by an entity for borrowed funds over a period of time.
Goodwill
An intangible asset representing the excess of the purchase price over the fair market value of an acquired company’s net assets.
Cost Method
An accounting method used to record investments at their original purchase cost, with any changes recognized only when dividends are received or upon sale of the investment.
Fair Value
The amount one would get for selling an asset or the cost to transfer a liability in a regulated exchange among market players on the date of valuation.
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