Examlex
Compare and contrast the advantages and disadvantages of Coverdell Educational Savings Plans and 529 Plans.
Equity Method
An accounting technique used to record equity investments to reflect the investor's share of the investee's earnings or losses.
Acquisition Differential
The difference between the purchase price of a company and the fair market value of its identifiable net assets at the time of acquisition.
Unrealized Intercompany Profits
Profits that result from transactions between companies within the same group, which are not realized until sold to an external party.
Direct Control
The ability to influence the management and policies of another entity through direct ownership or voting rights.
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