DISCOUNT FOR LACK OF CONTROL Definition

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DISCOUNT FOR THE LACK OF CONTROL is an amount or percentage deducted from the pro rata share of value of one hundred percent (100%) of an equity interest in a business to reflect the absence of some or all of the powers of control.

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SOCIAL CAPITAL is networks, together with shared norms, values and understandings which facilitate cooperation within or among those groups for mutual benefit.

CONTROLLABLE COST see CONTROLLABLE EXPENSE.

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