In the consolidated statements of income, the Non-controlling Interest in Net Income should be: subtracted to arrive at the consolidated net loss if both the parent and the subsidiary had net loss. subtracted to arrive at the equity holders of parents net income it the subsidiary had net income added to arrive at the consolidated net income if the subsidiary had net income. subtracted to arrive at the consolidated net income if the subsidiary had net loss. Under the cost method of accounting, consolidated accumulated profits are equal to: the parent's accumulated profits adjusted for the amortization of the excess of cost and changes in the accumulated profits of the subsidiary paid by the parent. the parent's accumulated profits plus accumulated profits allocated to non-controlling interest the parent's accumulated profits adjusted for the amortization of the excess of cost O the parent's accumulated profits less dividends paid by the parent