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Once a Parents decreased ownership causes loss of control of a Sub, the remaining investment is re-measured to FMV, with adjustments recognized A. by a

Once a Parents decreased ownership causes loss of control of a Sub, the remaining investment is re-measured to FMV, with adjustments recognized

A. by a reduction of Additional Contributed Capital (APIC).

B. as an Other Comprehensive Loss, in the OCI section of stockholders equity.

C. in Net income.

D. in the investment account.

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