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If all inputs are increased by 5 percent and output increases by 8 percent, then the
Noncontrolling Interest
Noncontrolling interest, also known as minority interest, represents the portion of a subsidiary company’s equity that is not owned by the parent company.
Acquisition Method
An accounting technique used in consolidating the financial statements of a group of companies when one acquires control over the other.
Consolidated Net Assets
The total assets minus total liabilities of a company and its subsidiaries, reported as a single figure in consolidated financial statements.
Common Stock
A type of equity security that represents ownership in a corporation, with the right to share in dividends and the right to vote in company affairs.
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