Examlex
The purpose of an argument is to
Net Book Value
The value of an asset after accounting for depreciation or amortization, as displayed on a company’s balance sheet.
Fair Market Value
The price that an asset would sell for on the open market between a willing buyer and seller.
Proportionate Consolidation Method
An accounting technique where an investor reports its share of an investee's assets, liabilities, income, and expenses in proportion to its ownership percentage, without consolidating the financial statements.
Consolidated Balance Sheet
A financial statement that aggregates the assets, liabilities, and equity of a parent company and its subsidiaries into one document.
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