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The nonconsequentialist answer to the question "Why are racists wrong?" is that they hurt people.
Equity Method
An accounting technique used to record investments in associate companies where the investor has significant influence, typically reflected by owning 20%-50% of voting stock.
Acquisition Method
A set of procedures used in accounting to consolidate the financial statements of a parent company and its subsidiaries.
Consolidated Revenues
The total earnings generated by a company and its subsidiaries, reported together as a single figure.
Partial Equity Method
The partial equity method is an accounting approach used when an investing company has significant influence, but not full control, over an investee, recognizing income to the extent dividends are received.
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