How does a parent corporation account for the sale of a portion of an investment in a subsidiary?

Select one:

A$.$ Sale proceeds are included as a part of consolidated revenues.

B$.$ It is only footnoted.

C$.$ Reported as a gain or loss only if the equity method is used.

D$.$ If control is maintained after the sale, then the difference between the sales proceeds and the book value is an adjustment to the parent's owners' equity $($APIC$).$