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Cost Method
An accounting method used to record investments in which the investment is recorded at its acquisition cost without recognizing subsequent changes in market value.
Investment Method
A technique for recognizing the investor's share of investee profits and adjusting the carrying amount of the investment accordingly.
Accounting
The systematic process of recording, summarizing, and reporting the financial transactions and positions of a company.
Available-for-sale
This is a classification for investments that a company plans to sell but are not actively traded, with changes in value reported in other comprehensive income.
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