Examlex
The Articles of Confederation granted the federal government the right to levy and collect taxes.
Straight-Line Depreciation
A method of allocating the cost of a tangible asset over its useful life in equal annual amounts.
Net Income Attributable
The portion of net income (profit) that is available to the shareholders, after accounting for dividends to preferred stockholders and other adjustments.
Noncontrolling Interest
A stake in a company that is less than 50%, implying that the holder does not have control over the company's operations.
Equity Method
The equity method is an accounting technique used to record investments in associate companies where the investor has significant influence but does not control the company outright, typically identified by owning 20-50% of the voting stock.
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