GolfCo USA, Inc. is a company that runs golf resorts across the United States. In order to help manage its property holdings, GolfCo acquires a real estate company. As a consequence, GolfCo has some balance sheet activity that is not evidenced by the operating, investing, or financing sections of the SCF. This is an example of a subsidiary in another industry foreign currency translation adjustments the divestiture of a business entity large noncash investing and financing activity