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Find the midpoint of the line segment joining P and Q. and
Non-Controlling Interest
The share of ownership in a subsidiary held by investors other than the parent company, often referred to as minority interest.
Cost Method
An accounting method used to value an investment, where the investment is recorded at its original purchase cost, with changes recognized only if dividends are received or there's a permanent decline in value.
Goodwill
An intangible asset representing the excess value paid over the net fair value of identifiable assets and liabilities during an acquisition.
Parent-Company Extension Method
An accounting technique used to consolidate the financial statements of a parent company and its subsidiaries, where the entire business is treated as an extension of the parent company.
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