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An example of an internal force for change is:
Long-term Investment
Investments held for an extended period, typically exceeding one year, with the intention of achieving higher returns over time.
Held-to-maturity Security
A debt security that a company has the intent and ability to hold until its maturity date, recorded at amortized cost.
Semiannual Interest
Interest that is calculated and paid twice a year on an investment or loan.
Consolidation Method
An accounting technique used by firms to combine the financial statements of subsidiaries with those of the parent company to present as one entity.
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