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An unwitnessed, handwritten will is invalid.
Equity Method
An accounting technique used when an investing company holds significant influence over the investee, reflecting the share of the latter's profit and loss.
Noncontrolling Interest
An ownership interest in a corporation where the share does not grant the holder the majority of voting power, often reflected as a minority stake in subsidiary companies on consolidated financial statements.
No Excess Amortizations
A financial statement condition where there is no surplus amortization from the pay-down or write-off of intangible assets.
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