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advanced Financial Accounting OneNote practice problem in this presentation were gonna go through a practice problem in OneNote related to a consolidation where we have a parent-subsidiary relationship the parent having a controlling interest thus were gonna have a consolidation but not a hundred percent own so we will have a non controlling interest were also gonna have a loss on intercompany transfer of equipment this is where our focus will be we have had a transfer of equipment and prior problems but typically when that happens we often have a game in the transaction this time having a loss in the transaction get ready to account with advance financial accounting here is the data for our practice problem were going to read through the data first and then well take pieces of that data as we go through an inch of this information into our practice problem we have P purchased at percentage of s voting stock so that means P is gonna be the parent s is gonna be the subsidiary the c