We often come across news that a startup has attained unicorn status, crossing the billion dollar valuation. Or, the richest person on earth has a net worth valued at 112 billion USD. However, this does not imply that the individual or the unicorn start-up possesses the stated amount in liquid assets. It is merely the valuation done on the earning potential capabilities or the goodwill it has garnered in its respective industry, among other parameters.

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