Examlex
Describe the process by which a presidential election is determined. Is the popular vote the only determining factor?
Equity Method
An accounting technique used by firms to assess the profits earned through their investments in other companies by recognizing their share of the earnings.
Cost Method
An accounting method used to record investments at their original purchase cost.
Consolidated Net Income
Consolidated net income refers to the total earnings of a parent company and its subsidiaries after taxes and expenses, adjusted for minority interests.
Consolidated Retained Earnings
The cumulative amount of net income earned by a parent company and its subsidiaries, less any dividends paid, as presented in consolidated financial statements.
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