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Video games, the Internet, and television programming may have contributed to the decline in IQ scores over the last 50 years.
Intra-Entity Debt Transactions
Financial obligations or loans between entities within the same corporate group, not necessarily evidenced in consolidated financial statements until settled externally.
Amortization Process
The systematic reduction of a loan or the spreading out of capital expenses over a fixed period of time.
Investment Account
An account holding securities, cash, and other assets managed by an investment dealer or manager for the benefit of the investor.
Variable Interests
Interests in an entity that change based on changes in the entity's net asset value, income, or cash flows.
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