Given each description below, select the best term from the option list provided. Each answer choice may be used once, more than once, or not at all.

AB$1$DescriptionTerm$2$Presented when an entity controls another regardless of the percentage of ownership.

Controlling interest$3$Substantially$$all$$of$$the$$fair$$value$$of$$the$$gross$$assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets.

$4$Reported in the balance sheet as a direct deduction from the carrying amount of the debt.

$5$An integrated set of activities and assets that can be conducted to provide a return of economic benefits directly to investors or others.

$6$An example of substance over form.

$7$A transaction or other event in which an acquirer obtains control of a business.

$8$Issue costs that reduce additional paid in capital.

$9$Not recognized for an asset acquisition.

$10$An entity that controls a subsidiary.

$11$Expensed as incurred.

$12$The direct or indirect ability to determine the direction of management and policies of the investee.

$13$Required even when majority ownership is indirect.