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The sun's declination migrates through
Intercompany Bonds
Bonds issued between entities within the same corporate group, often used for internal financing purposes.
Unamortized Acquisition Differential
The portion of the difference between the acquisition cost of an asset and its carrying value on the balance sheet that has not yet been amortized.
Equity Method
A method of accounting whereby an investor records its investment in an associate company at initial cost and subsequently adjusts the carrying amount of the investment to recognize the investor's share of the earnings or losses of the associate.
Amortization
The gradual reduction of a debt or the allocation of the cost of an intangible asset over a period.
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