The discount for lack of marketability (DLOM) is applied to private companies when valuing them. It relates to the company not being publicly traded| Corporate Finance Institute
The term market price refers to the amount of money for what an asset can be sold in a market. The market price of a given good is a point of convergence| Corporate Finance Institute
A non-qualifying investment is a type of investment that can never be subject to any tax benefits. Tax benefits include deductions, exemptions, and credits| Corporate Finance Institute