Examlex
Complete the following sentences.
-Breathing in air is called __________.
Noncontrolling Interest
A minority stake in a company that is not sufficient to confer control, often reflected in the equity section of the parent company's balance sheet.
Equipment
Tangible property owned by a company that is used in its operations, such as machinery, computers, and office furniture.
Initial Value Method
An accounting method that records investments at their original cost without adjustment for changes in fair value.
Noncontrolling Interest
The portion of equity interest in a subsidiary not attributable to the parent company, which appears in the consolidated financial statements.
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