Under FASB 95 the direct method of cash flows is recommended for both Consolidated Financials and Unconsolidated entities: however, the industry still tends to use the indirect method in the USA. What is the basic difference when comparing the Consolidated Cash Flow of a consolidated entity vs. an Unconsolidated entity under FASB 95 for the operating section? Parent's dividends would be subtracted as a financing activity. Gain on sale of land would be deducted from net income. Noncontrolling interest in Net Income of the subsidiary must be added to Net Income. Proceeds from the sale of long-term investments would be added to investing activities. Loss on sale of equipment would be added to net income