Examlex
A total solar eclipse occurs for people in the Sun's
Straight Line Amortization
A method of allocating the cost of an intangible asset over its useful life in equal annual installments.
Effective Tax Rate
The actual rate at which an individual or a corporation is taxed, calculated by dividing the total tax paid by the taxable income.
Consolidated Balance Sheet
A financial statement showing the combined assets, liabilities, and equity of a parent company and its subsidiaries.
Non-controlling Interest
A shareholder's equity in a subsidiary that is not attributable to the parent company, representing minority ownership.
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