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Some minor parties focus on a single issue.
Equity Method
An accounting technique used by companies to assess the profits earned by their investments in other companies, where the investment income is proportional to the equity held.
Dividends
Distributions issued by a company to its shareholders, typically originating from the firm's earnings.
Amortization Expense
The cost associated with the gradual write-off of the value of an intangible asset over its useful life.
Business Combination
The process by which two or more companies merge or one company acquires another, pooling their resources and operations.
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