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    Generally accepted accounting principles (GAAP)
    GAAP is the abbreviation for Generally Accepted Accounting Principles. It refers to a set of widely accepted accounting standards, set by the FASB (Financial Accounting Standards Board), and used to standardize financial accounting of public companies.
    GAAP
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    Goods-in-Process
    Goods still in the process of being produced and included in inventories on the date of a financial statement.

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    Goodwill
    Represents (on a balance sheet) an amount actually paid to another enterprise at the time of purchase or merger in excess of the value of its total assets, in recognition of intangible advantages inherent to the particular firm, such as brand, a good reputation with its customers, an established market, etc.
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    Gross Margin (Sales Margin)
    The margin earned by a firm on the sale of a particular good or service; gross margin is equivalent to the resale price charged less the price paid for a good by the business.
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    Gross Profit
    Total sales revenues less direct costs incurred in the production of goods sold. This makes no allowance for non-operating expenses such as interest and taxes.

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    Guarantee
    An undertaking to prove that a debt or obligation of another will be paid or performed.

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