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 in a year subsequent to the initial acquisition of the subsidiary?
Definitions:
Corruption of Authority
The misuse of power by someone in a position of authority for personal gain or to manipulate others.
Monetary Bribes
Illegal or unethical payments made to influence someone's actions or decisions.
Prison Rules
Regulations and guidelines that govern behavior and procedures within correctional facilities to maintain order and safety.
Mass Incarceration
The substantial increase in the number of individuals imprisoned in the United States, starting in the last quarter of the 20th century.
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