From advanced accounting, 13th edition, by Beams.

In contrast with single entity organizations, consolidated financial statements include which of the following in the calculation of cash flows from operating activities under the direct method? a. The change in the balance sheet of the investee account. b. Non-controlling interest dividends. c. Non-controlling interest income expense. d. Cash dividends from equity investees. 6 In contrast with single entity organizations, consolidated financial statements include which of the following in the calculation of cash flows from operating activities under the indirect method? a. The change in the balance sheet of the investee account b. Non-controlling interest dividends. c. Non-controlling interest income expense. d. Cash dividends from equity investees