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Capital Balances
The amounts of money that partners or owners have invested in a business, as recorded in the accounts.
Market Prices
The current price at which an asset or service can be bought or sold in a open and competitive market.
Realization
The process of converting non-cash assets into cash or accounts receivable through sales or other means.
Income Sharing Ratio
The proportion or percentage in which partners in a business agree to distribute the profits and losses among themselves.
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