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Additional Paid-in Capital
The amount of capital from the issuance of shares that is more than the par value of the shares, reflecting the excess paid by investors above the nominal value.
Deferred Compensation
A portion of an employee's income that is paid out at a later date, often used as a retirement benefit.
Grant Date
The specific date on which stock options or grants are awarded to an employee under a stock option plan.
Fair Value Method
The Fair Value Method is an accounting approach that measures and reports assets and liabilities at their fair value or the price they would receive in a current market transaction.
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