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Common Stock
Shares entitling their holder to dividends that vary in amount and may even be omitted, unlike preferred stock which has a fixed dividend.
Book Value
The net value of a company's assets as shown on its balance sheet, calculated as total assets minus intangible assets and liabilities.
Equity Method
An accounting technique used to record an investment in another company, where the investment is initially recorded at cost and subsequently adjusted to reflect the investor's share of the net profit or loss of the investee.
Net Income
The total earnings of a company after subtracting all expenses from revenues, also known as the bottom line.
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