CARRYING VALUE Definition

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CARRYING VALUE, also known as "book value", it is a companys total assets minus intangible assets and liabilities, such as debt.

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HIDDEN ASSET is any valued asset that is not included in the book value of a company. Companies have hidden assets such as intellectual property, or customer lists which are of great value, but not reflected in the book value.

PRICE FIXING is an illegal practice where competing companies agree, informally or formally, to jointly restrict or control prices within a specified range.

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