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Things of value owned by a company (economic resources of the company) that can be measured and expressed in monetary terms

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Debts or obligations of the company

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The rights or interest of the stockholders to assets of a corporation. If the company is not a corporation, the term owner's equity is used. The word capital follows the owner's name under the title Owner's Equity.

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Two or more owners

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Many owners or stockholders

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Single Owner

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gives a financial picture of what a company is worth as of a particular date, usually at the end of a month or year