Examlex
Expanded by Section 213 to cover all property, sneak-and-peek searches were originally limited to tangible property.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and subsequently adjusted for the investor's share of the investee's profits or losses.
Revaluation
The process of adjusting the book value of an asset to reflect its current fair market value.
Journal Entries
Records of financial transactions in the accounting system of a business, ensuring all financial transactions are accounted for.
Equity Method
An accounting technique used to record investments in associate companies, reflecting the investor's proportional share of the investee's net income or loss.
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