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A third type of variable,the ________________,appears in more complex causal relations.It comes between the independent and dependent variables and shows the link or mechanism between them.
Net Book Value
The value of an asset as recorded on the balance sheet, subtracting accumulated depreciation or amortization from its original cost.
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life, reflecting the consumption or wear and tear of the asset.
Carrying Value
Also known as book value, it is the value at which an asset is recognized in the balance sheet after accounting for depreciation, amortization, and impairment charges.
Consolidated Financial Statements
Combined financial statements of a parent company and its subsidiaries, presenting the financial position and results of operations of these separate entities as a single economic entity.
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