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Children often attribute humanlike properties to all living things.
Subsidiaries
Companies that are controlled by another company, known as the parent company, through ownership of the majority of voting stock.
Intra-entity Gains
Profits realized from transactions within the same entity, often eliminated in preparation of the consolidated financial statements.
Separate Tax Returns
Tax filings made by individuals or married couples separately, rather than a joint tax return, often to optimize tax liability.
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