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After-tax Gain
The net profit that remains after subtracting the tax due from the total gain of a transaction or investment.
Equity Method
An accounting technique used to record an investor's earnings proportional to their stake in an associates company.
Cost Method
An accounting technique used to value investments, where the investment is recorded at purchase cost without recognizing subsequent changes in market value.
Consolidated Income Statement
A financial statement that aggregates the financial performance of a company and its subsidiaries.
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