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When a given difference is determined to be "significant", then
Common Stock
A type of security that represents ownership in a corporation, giving holders voting rights and a share in the company's profits through dividends.
Partnership
A Partnership is a legal form of business operation between two or more individuals who share management and profits.
Capital Accounts
Accounts on a company's balance sheet that represent the cumulative amount of equity invested by shareholders and retained earnings.
Net Income
The profit of a company after all expenses and taxes have been deducted from total revenue.
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