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Unit testing
Combined Book Value
The total value of a company's assets as recorded in its financial books, excluding intangible items and liabilities.
Partial Equity Method
An accounting technique used for investments, where the investment is recorded at cost and adjusted for the investor's share of the investee's income, losses, and dividends.
Excess Consideration
The amount paid over the fair value of net assets during an acquisition, often recorded as goodwill on the balance sheet.
Equipment Undervalued
A situation in which the book value of equipment is recorded at less than its fair market value.
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