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Equity Method
An accounting technique used to record investments in other companies, where the investment's value is adjusted based on changes in the investee's equity.
After-tax Gain
The profit remaining after all taxes have been deducted.
Cost Method
An accounting method used to value an investment, where the investment is recorded at its acquisition cost without reflecting changes in its market value.
Consolidated Income Statement
A financial statement that summarizes the financial performance of a company and its subsidiaries.
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