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Today, polygraphs (lie detectors) are frequently used in the U.S. because of their reliability and validity.
Identifiable Assets
Identifiable assets are company assets that can be separated from the entity, sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract.
Fair Value
The value likely to be obtained from disposing of an asset or the expense incurred in transferring a liability, within a structured exchange involving market entities at the time of assessment.
Goodwill
An intangible asset that arises when a buyer acquires an existing business, representing the premium paid over the fair value of the identifiable assets and liabilities.
Liabilities Assumed
Obligations that a company takes on as part of a transaction, such as purchasing another company or assets.
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