Examlex
Which of the following is a highly productive wetland that provides habitat for some 69 species of trees that can live in salty water?
Non-Controlling Interest
A minority ownership interest in a subsidiary that is not owned by the parent company, usually reflected in the equity section of the parent's balance sheet.
Unrealized Gain
Profits that have been earned on paper from an investment but have not been realized through a sale, and thus are not included in the income statement until realized.
Amortization
The gradual reduction of a debt or the allocation of the cost of an intangible asset over a period of time.
Fair Value Increments
Adjustments made to the book values of assets or liabilities to reflect their fair value at the time of acquisition in a business combination.
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