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Equity Method
A financial accounting approach for assessing investments in which an investor has significant influence over an associate, reflecting share in profits or losses.
Selling Price
The amount for which a good or service is sold to the customer.
Unrealized Holding Gain
The increase in value of an asset that has not been sold, hence the gain is not realized as actual profit.
Other Comprehensive Income
Income that includes all changes in equity except those resulting from investments by owners and distributions to owners.
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