Examlex
A camera used for aerial surveillance has a lens with a 30-cm maximum aperture and a 42-cm focal length.Assume light of 550-nm wavelength is used and that the resolution of the camera is limited solely by diffraction.What is the angular resolution of the camera at maximum aperture?
Equity Method
A method of accounting employed by a business to log its investment in another firm when it possesses considerable sway but lacks complete authority.
Noncontrolling Interest
A minority stake in a company that is not sufficient to confer control, often reflected in the equity section of the parent company's balance sheet.
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.
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