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5. Where in the consolidated balance sheet should noncontrolling interests be reported? ( Hint: See FASB ASC 810-10-45-16 .) Please be specific. Please use your

5. Where in the consolidated balance sheet should noncontrolling interests be reported? (Hint: See FASB ASC 810-10-45-16.)

Please be specific. Please use your own words and do not copy and paste the answer from the test bank (I have it). Thank you.

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