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Initial Value Method
An accounting approach where investments are recorded at their purchase cost without subsequent adjustment for market changes.
Consolidated Net Income
The total net income of a parent company and its subsidiaries, after eliminating the effects of intercompany transactions.
Investment Account
An account held at a financial institution that holds securities, stocks, bonds, and other investment assets.
Intangible Asset
Assets that are not physical in nature, including goodwill, software, and licensing agreements, valuable to a company's operations.
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