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What is the bystander effect?
Consolidated Net Income
The total earnings of a corporation, after tax, including earnings from subsidiaries, before distributing dividends.
Cost Method
An accounting approach where investments are recorded at their acquisition cost, without adjustment for increases or decreases in market value.
Goodwill
An intangible asset arising when a company acquires another for more than the fair value of its net identifiable assets.
Retained Earnings
Profits that a company has earned to date, less any dividends or other distributions paid to investors.
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