Question: Precocious Pandas Inc. ( parent ) owns 8 0 % of Silly Sea Lion Corporation ( subsidiary ) . Under ASC 8 1 0 ,

Precocious Pandas Inc. (parent) owns 80% of Silly Sea Lion Corporation (subsidiary). Under ASC 810, the parent correctly consolidates 100% of the assets and liabilities of the subsidiary onto the parents balance sheet. How is the 20% accounted for?

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