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Which of the following is not included in the typical business plan?
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted over time for the investing company's share of the investee's profit or loss.
Long-Term Investment
Assets that a company intends to hold for more than one year, including stocks, bonds, real estate, and other securities.
Acquisition Method
An accounting approach used for consolidating the financial statements of a parent company and its subsidiaries.
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