NON-OPERATING ASSETS Definition

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

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MARKET SHARE is the percentage of sales a company captures for a particular product line, i.e., the percentage of total industry sales that a particular company controls within a given market.

PORTFOLIO DISCOUNT is an amount or percentage that may be deducted from the value of a business enterprise to reflect the fact that it owns dissimilar operations or assets that may not fit well together.

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