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IntrA-Entity Gains
Profits realized from transactions occurring within the same company, often between different divisions or subsidiaries.
Initial Value Method
Initial Value Method is an accounting approach where investments are recorded at their purchase cost, without subsequent adjustments for changes in fair value.
Consolidated Net Income
The total net income of a parent company and its subsidiaries after adjusting for intercompany transactions.
Intra-Entity Transfers
Transactions involving the transfer of goods, services, or resources between divisions or entities within the same company.
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