Examlex
Research consistently shows that a group in a brainstorming session generates more ideas than an individual working alone.
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.
Subsidiary
A company that is completely or partially owned and controlled by another company, known as the parent company.
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