MINORITY DISCOUNT Definition

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MINORITY DISCOUNT is a discount for lack of control applicable to a minority interest.

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PERPETUAL VALUATION see MARKET VALUE.

INVESTMENT CENTER is the responsibility center within an organization that has control over revenue, cost, and investment funds. It is a profit center whose performance is evaluated on the basis of the return earned on invested capital, e.g. corporate headquarters or a division of a large decentralized organization.

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