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Which of the following is a physical ability?
Fair Value
Fair value refers to the estimated market value of an asset or liability, reflecting the price at which it could be exchanged between knowledgeable, willing parties in an arm's length transaction.
Equity Method
A financial accounting approach for assessing investments in which an investor has significant influence over an associate, reflecting share in profits or losses.
Selling Price
The amount for which a good or service is sold to the customer.
Unrealized Holding Gain
The increase in value of an asset that has not been sold, hence the gain is not realized as actual profit.
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