Examlex
____ is the ability of a process to generate outputs that meet engineering specifications or customer requirements and refers to the normal behavior of a process when operating in a state of statistical control.
Equity Method
An accounting technique used to record investments in other companies by recognizing income and changes in investment value.
Book Value
The net value of an asset or liability recorded in financial statements, calculated as original cost minus accumulated depreciation or amortization.
Available-for-sale Debt Investment
A type of financial asset representing debt instruments that a company plans to sell before their maturity date but are not actively traded for profit in the short term.
Unrealized Gain-Equity
An increase in the value of an investment or asset that has not been sold, as recorded in the equity section of the balance sheet.
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