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Carnot engine: A perfect Carnot engine operates between the temperatures of 300K and 700K, drawing 60 kJ of heat from the 700K reservoir in each cycle. How much heat is dumped into the 300K reservoir in each cycle?
Consolidated Net Income
The combined net income of a parent company and its subsidiaries, after adjustments for intercompany transactions.
Noncontrolling Interest
A minority shareholding in a company where the shareholder does not have the majority of voting rights.
Acquisition-Date Fair Value
The value of an asset or liability at the time of acquisition, determined according to applicable accounting standards for fair value measurement.
Controlling Interest
Ownership of a sufficient portion of a company's stock to dictate policies and make management decisions, typically over fifty percent.
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