Examlex
Which of the following terms is used to describe a program that copies itself repeatedly, using up resources and possibly shutting down the computer or network?
Cost Method
An accounting method used to value an investment, where the investment is recorded at its acquisition cost without reflecting changes in market value.
Acquisition Differential
The difference between the purchase price of a company and the fair value of its identifiable net assets.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted thereafter for the investor's share of the investee's profits or losses.
Consolidated Net Income
The total net income of a parent company and its subsidiaries after accounting for minority interests, representing the overall profitability of the entire corporate group.
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