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Divide. Simplify if possible.
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Ownership Interest
A shareholder's stake in a company, represented by the number of shares owned.
Service Fees
Charges levied for the provision of services by one party to another, covering the cost of labor, expertise, or other service-related resources.
Partial Goodwill Method
An accounting approach where goodwill is calculated only for the parent's share of the acquired entity and does not include goodwill attributable to non-controlling interests.
NCI
Stands for Non-Controlling Interest, which is a portion of a subsidiary not owned by the parent company, yet reflected in the consolidated financial statements.
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