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There are three muscles that border the triangle of auscultation.
Fair Value Option
The fair value option is an accounting choice that allows companies to record certain financial assets and liabilities at their fair market value to provide a more relevant measurement of their financial position.
Unrealized Gains
Increases in the value of an investment that have not been realized through a sale and thus are not reflected in the entity's income.
Goodwill
An intangible asset representing the excess value of a business beyond its physical assets and liabilities, often arising from brand reputation, customer relationships, or intellectual property.
Net Assets
The total assets of a company after deducting its total liabilities, representing the owners' equity in the company.
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