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Controlling Interest
Ownership of a sufficient portion of a company's stock to dictate policies and make management decisions, typically over fifty percent.
Noncontrolling Interest
A portion of the equity in a subsidiary not directly owned by the parent company, reflecting the minority shareholders' interest in the subsidiary.
Excess Amortization Expenses
Costs that are higher than expected for the amortization of intangible assets, sometimes indicating an overly aggressive depreciation of these assets.
Fiscal Year
A one-year period used for accounting purposes and preparing financial statements, which may not coincide with the calendar year.
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