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Equity Method
An accounting technique used to record investments in other companies where the investor has significant influence but not full control.
Amortization
The process of gradually writing off the initial cost of an intangible asset over its useful life.
Acquisition Differential
The gap between the acquisition cost of a company and the fair value of its clearly identifiable net assets.
Impairment
A decrease in the recoverable value of an asset below its carrying amount, leading to an adjustment in the value recorded on financial statements.
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