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A proportional controller:
Cost Method
An accounting approach where the investment is recorded at its purchase cost without reflecting market value changes.
Carrying Value
Also known as book value, it's the amount at which an asset is recognized on the balance sheet after deducting accumulated depreciation or amortization.
Dividend Distributions
Dividend distributions are payments made by a corporation to its shareholders, usually derived from the company’s earnings, representing a portion of the profits.
Investee
An entity in which an investor holds an interest, where the investor has significant influence but not full control or ownership.
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