Examlex
People at the postconventional level of moral development make moral decisions based on selfish reasons.
Amortization
The gradual reduction of a debt or the allocation of the cost of an intangible asset over a period.
Cost Method
An accounting approach for investments where the investment is recorded at cost, and income is recognized only when dividends are received.
Retained Earnings
The portion of net income not distributed to shareholders but retained by the company for reinvestment or debt repayment.
Common Shares
Equity securities that represent ownership in a corporation, giving holders voting rights and a share in the company's profits through dividends.
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