fASB favors consolidation of two entities when

		one companys ownership interest in another gives it control of the acquired company, yet the acquiring company does not have a majority ownership in the acquired. Typically, this is in the 20%-50% interest range
		one acquires less than 20% equity ownership of the other
		one acquires two thirds equity ownership in the other
		one gains control over the entity, irrespective of the equity percentage owned