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A parent company uses the initial value method to record its investment in its subsidiary internally. A comparison for 3 - year investment income between

A parent company uses the initial value method to record its investment in its subsidiary internally. A comparison for 3-year investment income between the equity method and the initial value method was developed when the parent prepared the consolidation worksheet in Year 4 as follows:
\table[[,Equity method,Initial Value met],[Investment Income (3-year total),$600,000,$372,000
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