Examlex
Prenatal diagnosis techniques such as amniocentesis and chorionic villus sampling involve the removal of cells that were produced by an embryo. What are these cells then used for?
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.
Non-Controlling Interest
A portion of equity ownership in a subsidiary not owned by the parent company, which is reflected in the balance sheet.
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