an enterprise that holds a variable interest in a variable interest entity (vie) is required to consolidate the assets, liabilities, revenues, expenses, and noncontrolling interest of that entity if: a) the VIE has issued no voting stock b) the variable interest held by the enterprise involves a lease c) the enterprise has a controlling financial interest in the VIE d) other equity interests in the VIE have the obligation to absorb the expected losses of the VIE