SHIP IN PLACE Definition

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SHIP IN PLACE is sales billed to customers prior to delivery and held by the seller (also: "bill and hold" or "bill in place" sales).

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TREASURY STOCK is stock reacquired by the issuing company and available for retirement or resale. It is issued but not outstanding. It cannot be voted and it pays or accrues no dividends. It is not included in any of the ratios measuring values per common share. The presence of treasury stock/shares and a history of stock buyback are indicators that the firm has a sustainable competitive advantage.

NET WORTH is the difference between Total Liabilities and Total Assets. Minority interest is included here.

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