Examlex
Which of the following is the smallest element in a database?
Parent Company
A corporation that owns enough voting stock in another corporation to control its management and operations.
Amortization
The process of gradually writing off the initial cost of an asset over its useful life.
Bond Investment
An investment in debt securities issued by corporations or governments to finance their operations.
Other Comprehensive Income
Other Comprehensive Income represents revenues, expenses, gains, and losses not included in net income, and reflects changes in equity during a period except those resulting from investments by and distributions to owners.
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