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Intercalated discs
Intra-Entity Inventory Sales
Transactions involving the sale of inventory items between divisions or departments within the same company.
Upstream
In the oil and gas industry, activities related to exploration and production of oil and natural gas.
Downstream
In the oil and gas industry, this refers to processes and operations related to refining crude oil and distributing and marketing petroleum products.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and subsequently adjusted to reflect the investor's share of the investee's profits or losses.
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