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Acquisition
The process by which one company takes over another company, either by purchasing it or merging with it.
Amortization
The process of gradually writing off the initial cost of an asset over a period.
Consolidated Balance Sheet
A financial statement that combines the assets, liabilities, and equity of a parent company and its subsidiaries, presenting them as a single entity.
Book Value
The net value of an asset according to its balance sheet account balance, taking into account depreciation or amortization.
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