Stratification is the building up of layers, and can have several meanings Social stratification, is the dividing of a society into levels based on wealth or power.Stratification in archaeology is the formation of layers (strata) in which objects are found.Stratification of rock layers (strata) is part of the geologic field of Stratigraphy. Stratification (botany), where seeds are pretreated to simulate winter conditions so that germination may occur.tratification in archaeology is the formation of layers (strata) in which objects are found. Stratification of rock layers (strata) is part of the geologic field of Stratigraphy.
Equity. Equity means fairness or evenness, and achieving it is considered to be an economic objective. Despite the general recognition of the desirability of fairness, it is often regarded as too normative a concept given that it is difficult to define and measure. However, for most economists, equity relates to how fairly income and opportunity are distributed between different groups in society.
The equity method used to account for a company's investment in another company acknowledges the substantive economic relationship between the two entities.