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Graph the function.
Equity Method
An accounting technique used to record an investment, where the investor recognizes income equal to its share of the investee's profit.
Securities
Financial instruments representing ownership (stocks), a debt agreement (bonds), or the rights to ownership (derivatives).
Fair Value
An estimated market value of an asset or liability, reflecting current market conditions rather than historical cost, used in financial reporting.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenses to the period in which they actually occurred.
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