TARGET is the goal intended to be attained and which is believed to be attainable, e.g. sales target, margin target, or profit target.
DEPRECIATED HISTORICAL COST (DHC) is he method of valuation of certain assets at the actual cost of their acquisition and subsequent enhancement less a reduction for depreciation to date.
BOTTOM-UP APPROACH TO INVESTING is an investment approach that first seeks individual companies with attractive investment potential, then proceeds to a consideration of the larger economic and industry trends affecting those companies. See TOP-DOWN APPROACH TO INVESTING.
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