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Brahtz Brothers Owns 100% of Schweinfurt Company

Question 30

Multiple Choice

Brahtz Brothers owns 100% of Schweinfurt Company. At year-end, Schweinfurt owes Brahtz Brothers $52,000. If a consolidated balance sheet is prepared at year-end, how is the $52,000 handled?


A) The $52,000 is eliminated on the consolidated balance sheet
B) The $52,000 is reported as goodwill on the consolidated balance sheet
C) The $52,000 is amortized as an intangible asset on the consolidated balance sheet
D) The $52,000 is shown as an unearned revenue on the consolidated balance sheet

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