Classify each of the following items as either:
Definitions:
Shareholders
Individuals or entities that own shares in a company, making them part owners and possibly entitling them to dividends.
Contingent Consideration
An additional payment in a transaction that depends on the future outcomes or events.
Liability
It's a financial obligation or amount owed by a business to creditors, typically a form of borrowing.
Fair Value
A valuation process to determine the appropriate value of assets or liabilities, based on current market conditions rather than historical cost.
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