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Determine whether the sets are equal, equivalent, both, or neither.
-{4, 12} and {4, 1, 2}
Consolidation
The process of combining the financial statements of a parent company with those of its subsidiaries to present as if the group of companies was a single economic entity.
Amortization
The gradual reduction of a debt or the cost of an intangible asset over a specified period of time.
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