The Noncontrolling Interest in Consolidated Income When the Selling Affiliate

Multiple Choice

The noncontrolling interest in consolidated income when the selling affiliate is an 80% owned subsidiary is calculated by multiplying the noncontrolling minority ownership percentage by the subsidiary's reported net income:

A) plus unrealized profit in ending inventory less unrealized profit in beginning inventory.
B) plus realized profit in ending inventory less realized profit in beginning inventory.
C) less unrealized profit in ending inventory plus realized profit in beginning inventory.
D) less realized profit in ending inventory plus realized profit in beginning inventory.