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Noncontrolling Interest
The portion of equity (ownership) interest in a subsidiary not held by the parent company, represented in the consolidated financial statements of the parent company.
Equity Method
An accounting technique used by companies to assess the profits earned by their investments in other companies, where they hold significant influence but not full control.
Excess Amortizations
Amortization expenses that exceed the norm or expectation for a particular asset, typically resulting from an aggressive estimation of the asset's useful life or value.
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