GOING PUBLIC Definition

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GOING PUBLIC refers to those activities that relate to offering a private companys shares to the general investing public including registering with the SEC.

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TOP-DOWN BUDGETING is where budgets are created by starting from the highest level working towards the bottom using parametric relationships. A monetary value is placed on an individual unit (product, service, materials, and labor hour). An estimate of the number of units required is then converted to currency by multiplying the quantity of units by the unit price.

O as the fifth letter in a Nasdaq stock symbol indicates that the issue is second class of preferred shares in the company.

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