In the year an 80% owned subsidiary sells equipment to its parent company at a gain, the non-controlling interest in consolidated income is calculated by multiplying the non-controlling interest percentage by the subsidiary's reported net income plus the intercompany gain considered realized in the current period. plus the net amount of unrealized gain on the intercompany sale. minus the net amount of unrealized gain on the intercompany sale. minus the intercompany gain considered realized in the current period