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Initial Value Method
An accounting method used to record investments at their acquisition cost.
Noncontrolling Interest
A minority stake in a company that is not large enough to exercise control over its operations or policies.
Net Income
Profit calculated as total revenues minus total expenses, interest, and taxes, representing how much the company earned or lost.
Initial Value Method
An accounting method where investments are recorded at their purchase cost without reflecting market value changes over time.
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