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A particle, held by a string whose other end is attached to a fixed point C, moves in a circle on a horizontal frictionless surface.If the string is cut, the angular momentum of the particle about the point C:
Excess Fair Value
The amount by which the fair value of an asset exceeds its carrying amount on the balance sheet.
Proportionate Book Value
Proportionate Book Value is the share of the book value of a company ascribed to a particular segment, usually in line with the percentage of ownership or interest.
Initial Value Method
An accounting approach where investments are recorded at their initial purchase cost without subsequent adjustment for market fluctuations.
Noncontrolling Interest
An ownership interest in a corporation or segment of a corporation that is less than a majority stake, often reflected as a minority interest in financial statements.
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