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Which very significant fact concerning the spectra produced by hot gases, such as elements heated on the solar surface (Fraunhofer, with the solar spectrum) or in a flame (Bunsen and Kirchhoff, with laboratory spectra) , was discovered in the 1800s?
Realized and Unrealized Gains
Profits made from the sale of assets (realized gains) versus increases in the value of assets still held (unrealized gains).
Entity Approach
A method in accounting that treats a business as separate from its owners or stakeholders for reporting and evaluation purposes.
Consolidated Balance
A financial statement that presents the total assets, liabilities, and equity of a parent company and its subsidiaries as if they are a single entity.
Retained Earnings
Profits generated by a company that are not distributed to shareholders as dividends, but are kept for reinvestment in the business or to pay off debt.
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