Examlex
There are six major steps to ETL.
Acquisition Differential Amortization
The process of systematically reducing the value of the excess amount paid over the fair value of net assets acquired in a business combination.
Equity Method
An accounting technique used to record investments in which the investor has significant influence but not control over the investee.
Voting Shares
Shares of a corporation’s stock that give the shareholder the right to vote on matters of corporate policy and the election of the board of directors.
Patents
Legal protections granted to inventors, giving them exclusive rights to use, sell, and manufacture their invention for a certain period.
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