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Cost Method
An accounting method used to value investments, where the investment is recorded at cost and adjustments are made for dividends received or additional investments made.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee but not control those policies.
Cost Method
An accounting method used to value an investment, based on the cost to acquire the asset, without recognizing post-purchase market changes.
Dividends
Payments made by a corporation to its shareholder members, usually derived from profits.
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