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In an out-group exchange, a leader is attempting to:
Equipment
Tangible property owned by a company that is used in its operations, such as machinery, computers, and office furniture.
Initial Value Method
An accounting method that records investments at their original cost without adjustment for changes in fair value.
Noncontrolling Interest
The portion of equity interest in a subsidiary not attributable to the parent company, which appears in the consolidated financial statements.
Buildings
Structures considered as fixed assets, used for commercial or industrial purposes, and recorded on a company's balance sheet.
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