Examlex
A variable interest entity must be consolidated into the financial statements of the sponsoring entity if the sponsoring entity has either a controlling or a noncontrolling financial interest.
Benefit
An advantage or profit gained from something.
Excludable
A characteristic of a good or service that allows its owner to prevent others from using it without paying for it.
Free Rider
A person who receives the benefit of a good but avoids paying for it
Free-Rider
An individual who benefits from resources, goods, or services without paying for the cost of the benefit.
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