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Amortization Expense
Amortization expense is the process of systematically allocating the cost of an intangible asset over its useful life, reflecting the consumption of the asset's economic benefits over time.
Significant Influence
The ability to engage in the decisions related to the financial and operating policies of an investee without having control over those policies.
Common Stock
A type of equity ownership in a corporation, representing a claim on part of the company's profits and a right to vote on corporate matters.
Dividends
Payments made to shareholders out of a company's profits.
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