VALUATION Definition

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VALUATION is the act or process of determining the value of a business, business ownership interest, security, or intangible asset.

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DEFERRED, in accounting, is any account entry where the asset or liability is not realized until a future date, e.g. annuities, charges, taxes, income, etc. The deferred item may be carried, dependent on type of deferral, as either an asset or liability.

PROBABLE an event happening is probable if it is uncertain but likely to happen.

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