FGI Definition

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FGI see FINISHED GOODS INVENTORY.

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BOTTOM-UP APPROACH TO INVESTING is an investment approach that first seeks individual companies with attrac­tive investment potential, then proceeds to a considera­tion of the larger economic and industry trends affecting those companies. See TOP-DOWN APPROACH TO INVESTING.

DEPRECIATED HISTORICAL COST (DHC) is he method of valuation of certain assets at the actual cost of their acquisition and subsequent enhancement less a reduction for depreciation to date.

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