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The parasympathetic nervous system
Impairment
The permanent reduction in the value of a company's asset, typically when the asset's market value drops below its recorded book value.
Dividends
Earnings distributed by a company to its shareholders, usually in the form of cash or additional shares.
Consolidated Retained Earnings
The total accumulated profits of a parent company and its subsidiaries after dividends are paid, as shown in consolidated financial statements.
Equity Method
An accounting practice where an investor records its proportional share of investee profits or losses, reflecting the changing value of its investment over time.
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