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Why are secondary market transactions of importance to corporations?
Equity Method
An accounting technique used for recording investments in which the investor has significant influence over the investee, but not full control.
Straight Line Amortization
A method of allocation of an asset's cost over its useful life in equal annual amounts.
Accounts Receivable
Money owed to a company by its customers for goods or services that have been delivered but not yet paid for.
Non-Controlling Interest
A stake in a company that is not large enough to control company decisions, representing ownership by minority shareholders in a subsidiary not wholly owned by the parent.
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