Examlex
Today, health-care workers are less apt to talk openly about death than they did 50 years ago.
Bargain Purchase
An acquisition where the purchase price is significantly lower than the fair market value of the acquired assets.
Net Book Value
The value of an asset after accounting for depreciation or amortization, as displayed on a company’s balance sheet.
Fair Market Value
The price that an asset would sell for on the open market between a willing buyer and seller.
Proportionate Consolidation Method
An accounting technique where an investor reports its share of an investee's assets, liabilities, income, and expenses in proportion to its ownership percentage, without consolidating the financial statements.
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