请教Level 2 FSFA中母子公司间交易 balance, reported, following

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Notes 和curriculum 关于这个topic都说得不是很详细，只提到equity method下income的计算，请问在使用proportionate consolidation 和consolidation method时，balance sheet 要怎样做相应的调整呢？或者请根据下面这题详细解释一下：

 

Company A owns 40% of a joint venture, Jovent, Inc., and each company has reported the following information:

Information Statement Information
	Company A	Jovent, Inc.
Revenues	$8,000	$2,000
Cost of goods sold	2,400	800
Selling and administration expenses	1,600	200
Interest expense	1,000	100

Balance Sheet Information
	Company A	Jovent, Inc.
Cash	$900	$300
Inventory	700	200
Accounts receivable	800	250
Plant and equipment	3,000	600
Accounts payable	1,300	200
Long-term debt

Additional information:  Company A purchases 20% of Jovent’s annual production, Jovent has an account receivable from Company A for $100, and both companies have a 40% tax rate.

 

Using the proportionate consolidation method, what will be the total assets for Company A?

 

 

 

另外，under equity method, equity income in investee 在investor的income statement中是包括在 before tax income 中还是包括在 after tax income 中呢？

 

谢谢！！