ADMITTED ASSETS are assets whose values are permitted by state law to be included in the annual statement.
TOP-DOWN APPROACH TO INVESTING is an investment approach that first seeks to define major economic and industry trends, then proceeds to identify the individual companies most likely to benefit from those trends. See BOTTOM-UP APPROACH TO INVESTING.
LAND, in terms of accounting, is the value of real estate less the value of improvements, e.g. buildings.
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