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Equity Basis
An accounting method where investments are recorded at the original cost plus or minus any subsequent changes in the value of the invested assets, often used in consolidation.
Cost Basis
The original value of an asset for tax purposes, usually the purchase cost, adjusted for stock splits, dividends, and return of capital distributions.
Unanimous Consent
An agreement method where all parties involved must agree entirely on a decision or action.
Net Assets
The total assets of a company minus its total liabilities, representing the shareholders' equity or ownership interest.
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