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Equity Methods
An accounting technique used to record investments in other entities where the investor has significant influence over the investee but does not have full control.
Cost
The amount of money or resources expended to purchase or produce a good or service.
Capital Gains
Capital gains are the profits realized from the sale of assets, such as stocks or real estate, when the selling price exceeds the original purchase price.
Significant Influence
A level of power that allows an entity to affect the decision-making of another entity without full control, often associated with ownership of a significant but not majority share percentage.
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