Examlex
Which one of the following refers to selling an option contract?
Equity Method
An accounting technique used by companies to record their investments in other companies, reflecting the financial performance proportionally in their own accounts.
Buildings Account
An account that records the costs associated with a company's buildings, including purchase price, construction costs, and improvements.
Unamortized Patent
The portion of a patent's cost that has not yet been expensed against earnings over its useful life.
Adjustment Necessary
Indicates a need to modify financial statements or entries to reflect accurate and fair information.
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