Examlex
The promisee in a third-party beneficiary contract is the party to the contract who ________ in exchange for the promise made to the third-party beneficiary.
Investment in Pitts Co.
The allocation of resources, typically financial, into Pitts Company with the expectation of generating a future financial return.
Goodwill
The excess value paid over the net assets of a company during acquisition, reflecting attributes like brand reputation and customer loyalty.
Retained Earnings
The portion of net income not distributed as dividends but retained by the company to reinvest in its core business or to pay debt.
Partial Equity Method
A variation of the equity method in accounting, where the investor recognises income from the investee to the extent of dividends received, with some adjustments.
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