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What is the order of star colors with increasing temperature
Retained Earnings
The portion of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business, or to pay debt.
Cost Method
An accounting method used for recording investments, where the investment is recorded at purchase cost without subsequent change for market value fluctuations.
SPE
A Special Purpose Entity is a legal entity created by a firm specifically to isolate financial risk, typically for securitization or financing projects.
Primary Beneficiary
The main individual or entity intended to receive the benefits from a trust, insurance policy, or other fiduciary arrangement.
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