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Net Book Value
The value of an asset after deducting accumulated depreciation, amortization, and impairment from its original cost.
Investment Account
A financial account held at a financial institution that holds securities, cash, and other assets for investment purposes.
Goodwill
An asset without physical form that is generated when one company buys another at a price greater than the fair value of the acquired company's net assets that can be identified.
Equity Method
The equity method is an accounting technique used to record investments in associate companies, where the investment is initially recognized and subsequently adjusted for the investor's share of the net profits or losses of the investee.
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