Warren Buffett：Berkshire Hathaway 1980 Letter, Additional Excerpt 1

When one company owns part of another company, appropriate accounting procedures pertaining to that ownership interest must be selected from one of three major categories. The percentage of voting stock that is owned, in large part, determines which category of accounting principles should be utilized.

Source： https://www.berkshirehathaway.com/letters/1980.html
Locator：1980 Chairman's Letter, additional excerpt 1 · Verified：2026-10-19 · Verification：Short excerpt

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