Examlex
In Chen notation, entities and relationships have to be oriented horizontally; not vertically.
Equity Method
An accounting technique used to record investments in other companies where significant influence exists but control does not.
Fair Market Value
The price at which an asset would sell under normal market conditions, reflecting the value between willing buyers and sellers.
Operating Policies
Guidelines and regulations formulated by an organization to govern its operational activities and decision-making.
50% Interest
Ownership interest that represents half of the equity capital or voting power in an entity or investment.
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