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Comte's positivism was:
Interest Expense
The cost incurred by an entity for borrowed funds, reflected on the income statement as a charge against earnings.
Stock Options
Financial instruments that give the holder the right, but not the obligation, to buy or sell a stock at a predetermined price within a specific time frame.
Owners' Interests
The equity interest held by shareholders in a corporation, reflecting their claim on the company's assets and earnings.
Complex Capital Structure
A situation where a company has multiple forms of equity, such as common and preferred shares, which can affect earnings per share calculations.
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