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Books of Parent 80%

Investment in S Co. 3,600,000 CT


Cash 3,600,000 NCI

Investment in S Co. 7200000 FV of Net Assets S Co


Equity in S Co Profit 7200000 SC 2,000,000
9,000,000 RE 2,000,000
Goodwill
Cash 240,000
Investment in S Co. 240,000
300,000
Equity in S Co Profit 150,000
Investment in S Co. 150,000

SP 375,000 300,000
Cost 300,000 75,000
Accumulated Deprecation 75,000 225,000 225,000
Gain on Sale 150,000
10
Investment in S Co. 15000
Equity in S Co Profit 15000
80% 20%
PARENT NCI Consolidated
NI from its own operation
P Co 2,000,000 2,000,000
S Co 7200000 1800000 9,000,000 8,850,000
Deferral of Gain -150,000 -150,000 7080000
Realization on Gain 15000 15000
9,065,000 1,800,000 10,865,000

Investment in S Co.
Beg End
Acquisition 3,600,000 Dividend 240,000 300,000
Amortization Amortization
SNI 7200000 SNL
RP 15000 URP 150,000
10815000 390000
10,425,000
2017
NCI EE
End Beg Gain on Sale
Dividend 60,000 Acquisition 800000 Equipment
Amortization Amortization Accumulated Depreciation
SNL SNI 1800000
URP RP Accumulated Depreciation
60000 2600000 Depreciaton Expense
2540000
80% 20% 2018
PARENT NCI Consolidated Investment in S Co
NI from its own operation Equipment
P Co 1,500,000 1,500,000 Accumulated Depreciation
S Co 800000 200000 1,000,000
Accumulated Depreciation
Realization on Gain 15000 15000 Depreciaton Expense
2,315,000 200,000 2,515,000
20%
3,600,000
800000
4,400,000

4,000,000
400,000

150,000
75,000
75,000

15000
15000
135,000
75,000
60,000

15000
15000
Books of Parent 80%
Acq Investment in S Co. 3,600,000 CT
Cash 3,600,000 NCI

SNI Investment in S Co. 7200000 FV of Net


Equity in S Co Profit 7200000 SC 2,000,000
9,000,000 RE 2,000,000

Div Cash 240,000


Investment in S Co. 240,000
300,000
Dgain Equity in S Co Profit 120,000
Investment in S Co. 120,000

SP 375,000
Cost 300,000
75,000 225,000
150,000
10
Rgain Investment in S Co. 12000
Equity in S Co Profit 12000
80% 20%
PARENT NCI Consolidated
NI from its own operation
P Co 2,000,000 2,000,000
S Co 7200000 1800000 9,000,000
Deferral of Gain -120,000 -30000 -150,000
Realization on Gain 12000 3000 15000
9,092,000 1,773,000 10,865,000

Investment in S Co.
Beg End
Acquisition 3,600,000 Dividend 240,000 300,000
Amortization Amortization
SNI 7200000 SNL
RP 12000 URP 120,000
10812000 360000
10,452,000

NCI
End Beg
Dividend 60,000 Acquisition 800000
Amortization Amortization
SNL SNI 1800000
URP 30000 RP 3000
90000 2603000
2513000
80% 20%
PARENT NCI Consolidated
NI from its own operation
P Co 1,500,000 1,500,000
S Co 800000 200000 1,000,000

Realization on Gain 12000 3000 15000


2,312,000 203,000 2,515,000
20%
3,600,000
800000
4,400,000

4,000,000
400,000

2017
EE
Gain on Sale 150,000
Equipment 75,000
Accumulated Deperication 75,000

Accumulated Deperication 15000


Depreciaton Expense 15000

2018 108000
Investment in S Co 108,000 150,000 27000
Retained Earnings 27000 15000
Equipment 75,000 135,000
Accumulated Deperication 60,000

Accumulated Deperication 15000


Depreciaton Expense 15000
Upstream SP 800,000
BV
Cost 1,000,000
Accumulated Deprecation 500000 500,000
20 Uselife
10 Remaining
Gain on Sales 300,000
2017
EE
Gain On Sale 300,000
Equipment (BF) 200,000
Accumulated Deprecation 500000

Accumulated Deprecation 30000


Deprecation Expense 30000

2018
80% Investment in S Co. 216,000
20% Retained Earnings 54,000
Equipment 200,000
Accumulated Deprecation 470000

Accumulated Deprecation 30000


Deprecation Expense 30000
2017 80% 20% 80% 20%
Parent NCI Consolidated
Income from Own Operation:
P Co, 500,000 500,000 500,000 500,000
S Co. 320000 80000 400,000 80000 20000 100,000
Deferred gain on sale -240000 -60000 -300,000
realized gain 24000 6000 30000 24000 6000 30000
604,000 26,000 630,000 604,000 26,000 630,000

2018 80% 20% 80% 20%


Parent NCI Consolidated
Income from Own Operation:
P Co, 500,000 500,000 500,000 500,000
S Co. 320000 80000 400,000 320000 80000 400,000

realized gain 24000 6000 30000 24000 6000 30000


844,000 86,000 930,000 844,000 86,000 930,000