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Patents
Legal protections granted to inventors, giving them exclusive rights to use, sell, and manufacture their invention for a certain period.
Equipment
Tangible assets used in the operations of a business, not intended for sale, such as machinery or office computers.
Controlling Interest
Ownership interest in a business entity through holding more than 50% of its voting shares, granting the ability to control decisions and policies.
Equity Method
Accounting for investments with significant influence, where the investment's carrying amount is adjusted for the investor's share of the investee's profits or losses.
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