Pine Company Owns an 80% Interest in Salad Company and a 90

question 40

Essay

Pine Company owns an 80% interest in Salad Company and a 90% interest in Tuna Company.During 2013 and 2014, intercompany sales of merchandise were made by all three companies.Total sales amounted to $2,400,000 in 2013, and $2,700,000 in 2014.The companies sold their merchandise at the following percentages above cost.
Pine 15%
Salad 20%
Tuna 25%
The amount of merchandise remaining in the 2014 beginning and ending inventories of the companies from these intercompany sales is shown below.
Reported net incomes (from independent operations including sales to affiliates) of Pine, Salad, and Tuna for 2014 were $3,600,000, $1,500,000, and $2,400,000, respectively.
Required:
A.Calculate the amount noncontrolling interest to be deducted from consolidated income in the consolidated income statement for 2014.
B.Calculate the controlling interest in consolidated net income for 2014.

Understand global and regional trends in suicide rates and methods.

Identify the most frequent methods of completed and attempted suicide in various contexts.

Comprehend Emile Durkheim’s typologies of suicide and broader sociological theories on the topic.

Recognize societal and demographic factors influencing suicide rates, such as age, gender, marital status, and ethnicity.

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Definitions:

Confidence Interval

A confidence interval is a range of values, derived from sample data, that is likely to contain the value of an unknown population parameter, expressed with a certain level of confidence.

Employee Stock Ownership Plan

A program that provides a company's workforce with an ownership interest in the company, usually in the form of stock options or shares.

Stock Options

Financial instruments that give an employee the right to buy or sell the company's stock at a predetermined price within a specific period.

Scanlon Plan

A participative management approach that focuses on improving productivity and sharing the resulting cost savings with employees.