Onerous contracts are agreements in which the costs of fulfilling the contract are higher than the benefits received from it. In other words, the contract imposes more financial burden than gain on one of the parties.

Orderly liquidation value (OLV) is an estimate of the value of an asset or group of assets that are being sold in a controlled and planned manner over a reasonable period of time. It represents the amount of money that could be received if the assets were sold without the urgency or pressure of a forced sale. OLV is important for companies considering the sale of assets, as it provides a realistic estimate of what they can expect to receive for those assets under normal market conditions. It is affected by factors such as the condition of the assets, current market conditions, and demand for the assets. OLV is used to assess the value of assets in a liquidation scenario.

Organic growth refers to the increase in a company's revenue, market share, or other key metrics that comes from its existing operations, rather than through mergers, acquisitions, or other external factors. This type of growth is achieved through internal strategies such as enhancing sales, expanding product lines, improving customer service, or entering new markets.

Postretirement benefits refer to benefits that a company provides to its employees after they retire, in addition to pension plans. These benefits typically include health care, life insurance, and other forms of non-pension benefits. They are part of the total compensation package designed to support employees in their retirement years.

The partial fair value method is an accounting approach used to measure the fair value of non-controlling interests (NCI) in a subsidiary at the acquisition date.

The partial goodwill method is an accounting approach used in business combinations, specifically for recognizing goodwill. Under this method, only the portion of goodwill that is attributable to the acquirer is recognized, based on the acquirer's ownership interest in the acquiree.