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Chapter 2 discussed two related topics, called change blindness and inattentional blindness. According to this discussion,
Carrying Value
The amount at which an asset is recognized on the balance sheet after deducting accumulated depreciation and impairment losses.
Inventory
Goods and materials that a business holds for the ultimate goal of resale.
Declared Dividend
A dividend that has been announced by a company's board of directors to be paid to shareholders on a specified date.
Net Assets
The total value of a company’s assets minus its liabilities, indicating the actual worth of the company’s equity.
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