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_____ change the acidity and electrical charge of sperm cells, rendering them incapable of fertilization.
Initial Value Method
An accounting method where investments are recorded at their original cost to the owner at the time of purchase, without subsequent adjustments for market changes.
Equity Method of Accounting
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted thereafter for the investor’s share of the investee’s income, losses, and dividends received.
Capital Account Balances
The amounts recorded in the capital account of a company or individual, reflecting initial investment plus retained earnings minus any withdrawals.
Liquidating
The process of converting assets into cash or cash equivalents by selling them.
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