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_____ When a Parent Uses the Cost Method to Account

Question 46

Multiple Choice

_____ When a parent uses the cost method to account for its investment in a 100%-owned subsidiary, cash dividends declared by the subsidiary should be recorded by the parent as


A) Dividend income when declared.
B) Dividend income when the cash is received.
C) A deduction from the parent's Investment account.
D) An addition to the parent's Investment account.
E) None of the above.

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