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Standards that represent levels of operation that can be attained with reasonable effort are called:
Par Value
A nominal value assigned to share of stock in the charter of a corporation, unrelated to market value.
Legal Expense
Costs incurred in the process of legal advice, litigation, or other legal services.
Paid-In Capital
Funds raised by a company through the sale of its shares to investors, over and above the par value of these shares.
Market Price
The present cost for buying or selling an asset or service in the market.
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