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An extension of the earnings approach is the book value method.
Ratified
Formally approved or confirmed, often in the context of contracts or agreements to signify official validation.
Information
Data or knowledge communicated or received concerning a particular fact or circumstance.
Principal
In legal and financial contexts, the original sum of money loaned or invested, before interest; in agency, the person or entity who authorizes an agent to act on their behalf.
Specific Authority
Power or permission given to an agent for specific tasks or transactions on behalf of the principal.
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