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Users had to find each other through the Internet and web before being able to connect and share with Napster.
Upstream Intra-Entity Profits
Profits earned from transactions between a parent company and its subsidiary, where the subsidiary sells goods or services to the parent.
Excess Amortization Expense
An amount of amortization expense that exceeds the norm, potentially indicating an aggressive approach to reducing taxable income through depreciation.
Indirect Control
A form of influence where an entity can shape or guide the actions of another, without direct authority, often through intermediaries or other indirect means.
Consolidated Financial Statements
Financial statements that show the combined financial results of a parent company and its subsidiaries.
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