Very Briefly describe the following concepts and for each one explain using an example how each concept may cause a distortion in doing Financial Analysis within a single company or across different companies. There is no single right answer or example of how a distortion may occur. Rather there are many. Think through the concept and pick an example.

1. Non controlling Interest

2. Equity Income

3. An operating lease VS a Capital lease relative to the balance sheet

**Very briefly describe the major change to accounting for Goodwill when the pooling of interest was eliminated