Examlex
A phase shift of 180º occurs when a light wave
Equity Method
is an accounting technique used to record investments in associated companies where the investor has significant influence but not full control.
Cost Method
An accounting method used to value holdings in another company at the cost of acquisition plus any additional costs incurred.
Carrying Amount
The value at which an asset is recognized on the balance sheet after deducting any accumulated depreciation and impairment losses.
Associate
In a business context, this usually refers to a person or entity that is connected with another as a partner, colleague, or member of an enterprise.
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