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Controlling Interest
Ownership of a sufficient portion of a company's stock to influence or direct the management and operations.
Amortization
The process of spreading out a loan or intangible asset cost over a specific period of time for accounting and tax purposes.
Goodwill
An intangible asset representing the excess value of a company over its tangible assets and liabilities, often arising from acquisitions.
Acquisition
The process of obtaining control of another company by purchasing its stock or assets.
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