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Acquisition Differential
The difference between the purchase price of a company and the fair value of its identifiable net assets at the time of acquisition.
Amortized
The process of spreading the cost of an intangible asset over its useful life, or the gradual reduction of a debt through regular payments of principal and interest over a set period.
Undervalued Equipment
Equipment whose market value is higher than its book value or valuation on financial statements, suggesting it may be worth more than it appears.
Non-Controlling Interest
A share in the equity and profits of a subsidiary that are not owned by the parent company.
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