SOFT ASSETS Definition

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SOFT ASSETS are human resources (people, skills and knowledge) and intangible assets (information, brands, and reputation). Soft assets are hard to value and are not usually reflected in the books of account, nor are they typically subjected to periodic inventory. See also HARD ASSETS.

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POISON PILL is where the targeted company defends itself by making its stock less attractive to an acquirer.

REVOLVING FINANCING is financing secured by collateral.

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