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Children's overregularization errors are an indicator that they:
Held-To-Maturity Securities
Debt securities that a company intends and is able to hold until they mature.
Equity Method
An accounting method used to assess the investments made by a company in other companies, where the investment is significant but not controlling.
Cash Dividend
A payment made by a company to its shareholders, usually as a distribution of profits.
Net Income
The total profit or loss of a company after all revenues, expenses, and taxes have been accounted for, typically reported on an income statement.
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