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Figure 13-5
-In Figure 13-5, if the jobs in plants A and B were equivalent except working conditions were different in the two plants, plant B must be the plant with worse working conditions.
Subsidiary's Separate-entity Earnings
The net income or loss generated by a subsidiary, considered independently before any adjustments for intercompany transactions or consolidation.
Non-controlling Interest
A financial interest in a subsidiary that is not enough to exert control over its policies, usually shown as a separate element of equity in the consolidated financial statements.
Accumulated Depreciation
The total amount of a tangible asset's cost that has been allocated as depreciation expense since the asset was put into use.
Common Shares
A type of equity security representing ownership in a corporation, entitling holders to dividends and voting rights, among other rights.
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