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If dynamic memory has been allocated for an object and an exception occurs, then:
Proportionate Interest Goodwill Method
An accounting approach that allocates goodwill based on the proportionate interests of existing owners and new investors in a combination.
Proprietary Concept
A financial accounting principle where the business is considered separate from its owners, focusing on the owner's perspective in accounting records.
Proportional Consolidation Method
An accounting method used when a parent company jointly controls a business entity, consolidating only their proportionate share of the entities' assets, liabilities, and operations.
Consistent
refers to the uniform application of accounting policies and procedures in financial reporting across periods.
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