What is the starting material in the reaction below?
Definitions:
Non-Controlling Interest
A portion of equity ownership in a subsidiary not owned by the parent company, which is reflected in the balance sheet.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, and expenses of a parent company and its subsidiaries as a single entity.
Estimated Useful Life
The period over which a depreciable asset is expected to be used by an organization, influencing the depreciation method applied.
Equipment Account
An account on a company's balance sheet that reports the value of the company's ownership in equipment, adjusted for depreciation.
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