When a company applies the partial equity method in accounting for its investment in a subsidiary and the subsidiary's equipment has a fair value greater than its book value, what consolidation worksheet entry is made to convert to full-accrual totals in a year subsequent to the initial acquisition of the subsidiary? 
Definitions:
PDCA
An iterative four-step management method used in business for the control and continuous improvement of processes and products. It stands for Plan-Do-Check-Act.
Plan-Do-Check-Act
A four-step management method used for the control and continuous improvement of processes and products.
Shewhart
Refers to Walter A. Shewhart, an American physicist known for his work in statistical process control.
ISO 9000 Certified
A designation indicating that an organization complies with a set of quality management principles and standards defined by the International Organization for Standardization.
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