When a company applies the initial value method in accounting for its investment in a subsidiary and the subsidiary reports income less than dividends paid, what entry would be made for a consolidation worksheet? 
Definitions:
Second-generation Antidepressants
A class of medications primarily used in the treatment of major depressive disorder that are generally considered more tolerable and have fewer side effects than older antidepressants.
Cognitive-behavioral Therapy
A therapeutic approach that addresses dysfunctional emotions, maladaptive behaviors, and cognitive processes through goal-oriented, systematic procedures.
Adolescents
Individuals in the developmental stage that typically occurs between childhood and adulthood, marked by significant physical, psychological, and social changes.
Disruptive Mood Dysregulation Disorder
A childhood condition marked by severe and recurrent temper outbursts along with a persistent irritable or angry mood.
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