Examlex
The pooled proportion estimate is used when:
Related Expense
An expense that is directly connected to a specific business activity or department within a company.
Equity in Subsidiary Earnings
The share of earnings attributed to the parent company from its ownership interest in a subsidiary.
Equity Method
An accounting method used to record investments in associate companies where the investor has significant influence but not full control, typically 20%-50% ownership. The investor's share of the investee's net income or loss is reflected in the investor's financial statements.
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