In Calculating the Non-Controlling Interest in Earnings, What Is One

Multiple Choice

In calculating the non-controlling interest in earnings, what is one of the adjustments that must be made to the subsidiary's separate-entity earnings before the NCI percentage can be applied?

A) Adjust for only realized profits from upstream sales.
B) Adjust for only unrealized profits from upstream sales.
C) Adjust for both realized and unrealized profits from upstream sales.
D) Adjust for both realized and unrealized profits from downstream sales.