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A corporate shell may have value because
Color
The characteristic of visual perception described through color categories, with names such as red, blue, yellow, etc., based on the wavelength of light.
Size
A dimension that represents the magnitude or extent of an object or entity, often quantified in units such as meters, liters, or kilograms.
Brightness
The perception of the intensity of light emitted or reflected by an object.
Shape
The external form, contours, or outline of someone or something visible, distinguishing it from its surroundings or other objects.
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