Examlex
In Compton scattering, the energy of the emitted electron
Realized Gains
Profits that are recognized when assets are sold for a price higher than their book value.
Equity Method
is an accounting technique used to record investments in associated companies where the investor has significant influence but not full control.
Cost Method
An accounting method used to value holdings in another company at the cost of acquisition plus any additional costs incurred.
Carrying Amount
The value at which an asset is recognized on the balance sheet after deducting any accumulated depreciation and impairment losses.
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