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Which method is used to create a new item in a collection?
Dividend
A portion of a company's earnings that is distributed to shareholders, typically in the form of cash or additional stock, as a reward for investing in the company.
Fair Value Accounting
An accounting approach where assets and liabilities are recorded at their current market value rather than historical cost.
Original Cost
The initial purchase price or construction cost of an asset before adjustments for depreciation or amortization.
Trading Securities
Financial instruments, such as stocks or bonds, that are bought and held primarily for the purpose of selling them in the near term to profit from price fluctuations.
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