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productive assets
the tangible(equipment, machinery, or a manufacturing facility) and
intangible assets (patents, trademarks, technical expertise, or other types of
intellectual capital) a firm uses to generate cash flows
capital budgeting
The decision-making process through which the firm purchases long-term
productive assets
Equity
the amount of money that would be returned to a company’s shareholders
if all of the assets were liquidated and all of the company's debt was paid
off.