Examlex
The three types of patents in existence today are utility patents, design patents, and plant patents.
Non-Controlling Interest
The equity in a subsidiary not attributable, directly or indirectly, to a parent company.
Consolidated Shareholders' Equity
This is the total equity owned by shareholders as reported in the consolidated financial statements of a parent company and its subsidiaries.
Equity Method
An accounting technique used to record investments in which the investor has significant influence over the investee, typically through owning a large percentage of its stock.
Cost Method
An accounting method used to value an investment, based on the cost to acquire it plus any additional investments or deducting any reductions.
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