Examlex
In terms of the relationship between the legislature and the executive, divided governments are more likely to engage in broad delegation than unified governments.
Partial Equity Method
An accounting treatment used for investments where the investor has significant influence but does not control the investee, recognizing income to the extent of dividends received and changes in the investee's equity.
Noncontrolling Interest
The portion of equity interest in a subsidiary not attributable directly or indirectly to the parent company.
Net Income
The amount of earnings remaining after all expenses, taxes, and costs have been subtracted from total revenue, indicating the company's profit.
Impairment
A decrease in the recoverable value of an asset below its carrying amount on the balance sheet, necessitating an adjustment.
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