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Subsidiary Accounting

Learn 3 methods for subsidiary accounting based on voting stock ownership %, from passive investments to complete control, and understand…
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Original Issue Discount (OID)

Discover how Original Issue Discount works in bond valuation and why investors might pay $90 for a $100 bond. See…
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Dividends Received Deduction (DRD)

See how corporations can reduce triple-taxation on dividends with the Dividends Received Deduction (DRD). Learn tiered deduction rates, holding periods…
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Value Creation in an LBO

Learn how leveraged buyouts (LBOs) create value through smart debt financing, operational improvements, and market timing. See real examples of…
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Spin-Offs and Split-Offs

Discover how corporate spin-offs create separate entities from parent companies and why businesses choose this strategy to showcase hidden value.…
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Tax Considerations

Discover how tax basis impacts M&A transactions. Learn how book value and tax basis diverge, calculate taxable gains, and understand…
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Asset and Stock Deals

Learn what makes asset vs. stock acquisitions unique in M&A, from tax implications to seller differences. Compare real-world examples and…
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Enterprise and Equity Values

Discover how to accurately calculate enterprise value with detailed Excel formulas, timing conventions, and terminal value analysis. See real examples…
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Section 338 Elections

Learn how Section 338 elections transform stock acquisitions into asset deals for tax purposes, enabling tax basis step-up benefits despite…
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Returns Analysis (IRR & CoC)

Discover how VCs evaluate investments beyond basic metrics. Compare IRR vs CoC returns analysis and learn why timing isn't everything…
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Equity Method Accounting

Learn how equity method accounting works when a company owns 20-50% of another business. See real examples of Investment in…
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Weighted-Average Cost of Capital (WACC)

Decode the real cost of capital with a proven WACC calculation approach. See why blended after-tax returns and targeted capital…
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