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Cost of Goods Sold
Costs directly related to the production of goods a business sells, consisting of materials and labor costs.
Equity Method
An accounting technique used by firms to assess the profits earned from their investments in other companies, where the investment's value is adjusted in accordance with the investor's share of the investee's profits or losses.
No Excess Amortizations
Indicates there is no undue or excessive allocation of the cost of an intangible asset over its useful life.
Equity Method
An accounting technique used when an investing company holds significant influence over the investee, reflecting the share of the latter's profit and loss.
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