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:
Subjective Distress
The personal experience of discomfort, suffering, or pain, which can vary greatly between individuals and is not always visible or measurable by others.
Trauma Reactions
The emotional, psychological, and physical responses that occur after experiencing or witnessing a distressing event.
World War II
A global conflict that lasted from 1939 to 1945, involving most of the world's nations and marked by significant events and atrocities.
Civilian Lives
The everyday existence and activities of individuals who are not part of military or law enforcement agencies.
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