Which of the following methods does NOT call for the elimination of ALL intercompany profits?

Question

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The proportionate consolidation method does not require the elimination of all intercompany profits, as it consolidates the financial statements of two companies based on their proportional ownership. This method is rarely used today, as it has been replaced by the equity method or acquisition method under GAAP. The other methods listed all require the elimination of intercompany profits to arrive at a consolidated financial statement. The proportionate consolidation method does not call for the elimination of ALL intercompany profits. Instead, it combines the proportionate share of each company's assets, liabilities, revenues, and expenses in the consolidated financial statements. The other methods listed (identifiable net asset method, fair value enterprise method, and partial goodwill method) all require the elimination of ALL intercompany profits.

Which of the Following Methods Does NOT Call for the Elimination