Examlex
The 2008 NASW Code of Ethics allows for a therapist to engage in sexual relations with a former client two years after termination of therapy, provided the relationship would not be damaging to the former client.
Parent
In corporate finance, refers to a company that holds a controlling interest in one or more subsidiary companies.
Subsidiary
A corporation that is governed by another corporation, referred to as the parent company, by possessing over 50% of its voting shares.
In-Process Research and Development
Expenditures on research and development activities that are not yet complete, which may be capitalized as an intangible asset.
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