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Break lines are basically the same for all objects and materials.
Excess Land Allocation
The process of assigning a portion of the purchase price of a combined investment in land and building to the land, often when the portion allocated is above the fair value.
Noncontrolling Interest
An ownership interest in a company that is less than 50%, indicating that the holder does not have control over the company's operations.
Book Value
The net value of a company's assets minus its liabilities and intangible assets, often used to estimate a company's net worth.
Controlling Interest
The ownership of a sufficient portion of a company's stock to influence its direction, typically through more than 50% of voting shares.
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