Match the items below by entering the appropriate code letter in the space provided.

1.	Valuation allowance account.
2.	Amount for which a security could be sold.
3.	Ownership of more than 50% of another companys common stock.
4.	Securities that may be sold in the future.
5.	Investments that are not readily marketable and not intended to be converted into cash within the next year.
6.	Financial statements that present the total assets and liabilities controlled by the parent and the total revenues and expenses of the subsidiary companies.
7.	The Stock Investments account is adjusted for net income and dividends received.
8.	A company that owns more than 50% of the common stock of another entity.
9.	Entity whose stock is owned by the parent company.
10.	An account that is reported in the stockholders equity section. The answers are: Subsidiary Company Controlling Interest Equity Method Unrealized Gain or Loss -Equity Fair Value Consolidated Financial Statements Parent Company Fair Value Adjustment Long-term investments Available-for-sale securities