Abbott LLaboratories, Inc., reports its \(50 \%\) joint venture investment in TAP Pharmaceutical Products Inc. using the equity method of accounting. The Abbott balance sheet reports an investment balance of \(\$ 159\) million. TAP has total assets of \(\$ 1,354.2\) million, liabilities of \(\$ 1,036.7\) million, and equity of \(\$ 317.5\) million. Abbott's investment balance is, thus, equal to its \(50 \%\) interest in TAP's equity ( \(\$ 317.5\) million \(\times 50 \%=\$ 158.75\) million, rounded to \(\$ 159\) million). What adjustment(s) might we consider to Abbott's balance sheet before we forecast its financial statements? (Hint: Consider the distinction between operating and nonoperating assets and liabilities.) What risks might Abbott Laboratories face that are not revealed on the face of its balance sheet?