RESIDUAL OWNERSHIP see RESIDUAL EQUITY THEORY.
ACCOUNTING PERIOD is the time period for which accounts are prepared, usually one year.
INVESTED CAPITAL is the sum of equity and debt in a business enterprise. Debt is typically a) long-term liabilities or b) the sum of short-term interest-bearing debt and long-term liabilities. When the term is used, it should be supplemented by a definition of exactly what it means in the given valuation context.
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