At the end of the contract, the department has the right to buy back those properties it still occupies at their open market value.

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Unlike professional teams, which can be bought and sold on the open market, college teams have value in terms of what kind of dividends they pay to their stakeholders.

FORBES

There is the cost of your service or product (your time, materials or costs), the fee or prices you would charge on the open market, and then there is the value you would put on it when trading for something you might never have had the luxury nor the budget for.

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In the case of the Yankees, there are three ball players whose value to the franchise and the open market could be adversely affected if their disappointing postseason performances to date continue.

FORBES: Connect

The primary difference is the presentation of all System Open Market Account (SOMA) securities holdings at amortized cost rather than the fair value presentation required by GAAP.

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