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Internalizing problems are
Bond Discount
The difference between the face value of a bond and the price for which it is sold, when the bond is issued at less than its face value.
Equity Method
A method where an investment is initially recorded at cost and subsequently adjusted for the investor's proportionate share in the net assets of the investee, recognizing income or loss.
Intercompany Sale
Transactions that occur between two divisions or subsidiaries within the same parent company, often for the purpose of transferring goods or services.
Pre-tax Gain
Income generated before any taxes have been applied.
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