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Intercompany Sale
Transactions that occur between two divisions or subsidiaries within the same parent company, often for the purpose of transferring goods or services.
Pre-tax Gain
Income generated before any taxes have been applied.
Investment Account
An account held at a financial institution that is used for holding and trading investments such as stocks, bonds, and mutual funds.
Equity Method
An accounting technique used to record investments in other companies, where the investment's value is adjusted based on changes in the investee's equity.
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