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If the primary key of the Seminar Offerings table santains the primary key for both the Customer table and Seminar table, there is a ____ relationship between customers and seminars.
Equity Method
A method of accounting in which an investor records its investment in another entity at original cost and subsequently adjusts this amount for its share of the profits or losses of the investee.
Deferred Losses
Losses that have been recognized in the financial statements but are not yet realized through actual transaction, to be recognized in future periods.
Net Operating Losses
Financial losses that occur when a company's allowable deductions exceed its taxable income, which can be carried over to reduce future taxable income.
Intra-entity Gross Profit
Profits recognized from transactions that occur within the same company, not yet realized by the external market.
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