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> If I consolidate under acquisition method with say 80% ownership, I'm reporting assets and
> liabilities on my books that are not MINE....20% not mine.

> so wouldnt I have to remove that minorty 20% from my books by putting a negative value
> (Minorty interest) in

If you are adding 20% to your assets, and then you suggest to deduct 20% from the (L+E) side, how's your B/S balanced? So, you need to add 20% to the right side.

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