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The demand for money
Noncontrolling Interest
A minority stake in a corporation, representing less than half of the voting shares, and therefore not having control over the company.
Initial Value Method
An accounting practice in which an investment is recorded at its purchase cost without adjusting for market variations.
Excess Fair Value
The amount by which the fair value of an asset exceeds its carrying value on the books.
Amortized
Pertains to gradually reducing the cost of an intangible asset through scheduled, predetermined payments over its useful life.
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