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The clash between the Chesapeake and the Leopard resulted in a victory for the British ship.
Consolidated Shareholders' Equity
This is the total equity owned by shareholders as reported in the consolidated financial statements of a parent company and its subsidiaries.
Equity Method
An accounting technique used to record investments in which the investor has significant influence over the investee, typically through owning a large percentage of its stock.
Cost Method
An accounting method used to value an investment, based on the cost to acquire it plus any additional investments or deducting any reductions.
Impairment Loss
A reduction in the book value of an asset when its market value falls below its carrying amount on the balance sheet.
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