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How do we calculate the NCI (income statement and balance sheet) when there are intercompany profits/losses to be reported using the equity method? Say Parent's

How do we calculate the NCI (income statement and balance sheet) when there are intercompany profits/losses to be reported using the equity method?

Say Parent's share of Cons Income is $141,260 and there is upstream unrealized profit of $13,200 and upstream realized profit of $6,000 and total amortization of AD of 43,000 (entity method).

Sub's net income is $130,000

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