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-hold group membership as more important than the individual.
Divestiture
The opposite of an acquisition. That is, a company sells a portion of its assets, often a whole division, to another firm or individual.
Market Value
The current price at which an asset or service can be bought or sold in the marketplace, reflecting the value as perceived by the market participants.
Acquiring Firm
This is a company that purchases most or all of another company's shares to gain control over that company.
Replacement Cost
The cost to replace an asset of a company at its current price, without considering depreciation.
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