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If R2 is less than 1,
Book Value
The value of an asset as it appears on a balance sheet, calculated by subtracting accumulated depreciation from the original cost.
Partial Equity Method
An accounting approach used for long-term investments, where only a portion of the investee's net income or loss is reflected in the investor's financial statements.
Excess Fair Value
The amount by which the fair value of an asset exceeds the cost of acquisition or the carrying amount in the company's financial statements.
Investment Account
A financial account held at a financial institution that holds securities, shares, and other investment assets for the investor.
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