AVAILABLE FOR SALE is a term that means exactly what is says, i.e. an asset is available for purchase and transfer of ownership upon reaching an agreed upon price.
CHURNING, in securities, is the frequent trading of an account in order to generate commissions.
ECONOMIC BOOK VALUE (EBV) allows for a book value analysis that adjusts the assets to their market value. This valuation allows valuation of goodwill, real estate, inventories and other assets at their market value.
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