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Answer:
Marginal utility refers to the additional satisfaction that the consumer receives on consumption of an extra unit of a commodity. It is calculated by subtracting the total utility of an unit by the total utility of the previous unit. It can also be represented to be amount of change in total utility, while the change in units of consumption remains to be one.
Answer:
Minority interest, also referred to as non-controlling interest (NCI), is the share of equity ownership in a subsidiary’s equity that is not owned or controlled by the parent corporation. The parent company has a controlling interest of 50 to less than 100 percent in the subsidiary and reports financial results of the subsidiary consolidated with its own financial statements.
KEY TAKEAWAYS
A minority, or non-controlling interest is ownership or equity interest that consists of less than 50% of an enterprise.
The parent company consolidates the financial results of the subsidiary with its own, and as a result, a proportional share of income shows up on the parent company's income statement attributable to the minority interest.
Likewise, a proportional share of equity in the subsidiary company shows up on the parent's balance sheet attributable to the minority interest.
The minority interest can be found in the noncurrent liability section or equity section of the parent company's balance sheet under the generally accepted accounting principles (GAAP) rules.
Minority Interest
For example, suppose that Company A acquires a controlling interest of 75 percent in Company B. The latter retains the remaining 25 percent of the company.
On its financial statements, Company A cannot claim the entire value of Company B without accounting for the 25 percent that belongs to the minority shareholders of Company B. Thus, company A must incorporate the impact of company B’s minority interest on its balance sheet and income statements.