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An investment in common shares at fair value through other comprehensive income acquired during 2020 at a cost of $46,000 has a market value on December 31, 2020, of $46,721. The adjusting entry requires a debit to long term investments (at fair value through other comprehensive income) for $721.
Longitudinal Study
A research design that involves repeated observations of the same variables (e.g., individuals) over short or long periods of time, often many years.
Independent Variable
In an experimental setting, the variable that is deliberately changed or manipulated to observe its effect on the dependent variable.
Dependent Variable
In research, the variable that is measured and is expected to change as a result of changes in the independent variable.
Risk Factors
Attributes, characteristics, or exposures that increase the likelihood of a person developing a disease or injury.
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