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What is the mental subtraction of relationships strategy?
Investing Activities
Transactions involving the purchase or sale of long-term assets and investments which are not related to the entity's primary business operations.
Financing Activities
Activities that result in changes in the size and composition of the equity capital and borrowings of an entity.
Unamortized Discount
The portion of a bond issuance discount that has not yet been expensed to interest over the bond’s life.
Journal Entry
A record in accounting that notes the details of a financial transaction.
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