COST OF CONTROL Definition

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COST OF CONTROL (COC) is the amount paid by a holding company, sometimes at a premium, for shares in its subsidiary company over and above the value they would command as an investment, in recognition of the particular benefit, which the company gains through control.

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SECURED TRANSACTION is the right to repossess goods as security for payment of a debt.

NON-OPERATING ASSETS is assets not necessary to ongoing operations of the business enterprise.

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