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Cognition can be defined as
Stockholders
Individuals or entities that own one or more shares of stock in a corporation, thereby holding a portion of the company's ownership.
Paid-in Capital
The amount of money that shareholders have invested in a company through the purchase of stock, excluding the par value of the shares.
Treasury Stock
Shares that were previously issued and outstanding but have been repurchased by the issuing company and held in its own treasury.
Debit Balance
The remaining amount in a financial account that appears on the left side of the account ledger, indicating assets or expenses.
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