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There is a noncontrolling interest when . A company uses the equity method to account for ownership of another company A company controls another company,

There is a noncontrolling interest when
.
A company uses the equity method to account for ownership of another company
A company controls another company, but owns less than 100% of voting shares
A company controls another company but owns less than 100% of that other company
A company is owned by others outside the company
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