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Book Value
The value of an asset as recorded on the balance sheet, calculated by deducting the accumulated depreciation or amortization from the asset's original cost.
Equity Method
An accounting technique used to record investments in associate companies, reflecting the investor's share of the earnings.
Common Stock
Represents ownership shares in a corporation, giving holders voting rights and a share in the company's profits through dividends.
Net Income
The conclusive earnings of a firm after removing all financial outlays and tax obligations from its aggregate revenue.
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