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Chapter 12 — Other Investments and Special Situations

12.7 Investments Accounted for Under the Proportional Amortization Method

12.7 Investments Accounted for Under the Proportional Amortization Method

See Appendixes C and D of Deloitte’s Roadmap Equity Method Investments and Joint Ventures for interpretative guidance on investments accounted for under the proportional amortization method in accordance with ASC 323-740.