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Expenditures for research and development are generally recorded as
Unrecognised Losses
Losses that have occurred but have not been officially recorded in the financial statements.
Controlling Interest
Controlling interest is a situation in which an investor, entity, or group of entities owns enough shares to dictate the company's policies and direction through voting power.
Ownership Structure
The way in which a company is owned and organized, detailing the distribution of shareholder and stakeholder interests.
Subsidiary
An entity that is controlled by another entity.
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