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Before sentencing takes place in felony cases, it is common for the court's probation staff to conduct a:
Amortization
The process of gradually writing off the initial cost of an asset over its useful life.
Acquisition Differential
The difference between the purchase price of a company and the fair value of its identifiable assets and liabilities.
Non-Controlling Interest
A portion of the equity in a subsidiary not owned by the parent company, typically shown separately in the consolidated financial statements.
Net Income
The total earnings of a company after deducting all expenses and taxes from revenue, indicating the company's profit.
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