Q4-2 what is the term differential used to indicate?

:eek: :confused: : :D :D :D :D :

Perhaps it is what is listed on the following site?

differential accounting definition

It would be good if we did have an accounting expert on this site. I wish that we had someone like that here. But unfortunately, to my knowledge, we don't because so many of the accounting questions go unanswered. Perhaps we will have someone with that knowledge and expertise here in the future.

The term differential is used to indicate the difference between the cost of the investment as recorded on the parent's books and the book value of the shares acquired based on the stockholders' equity accounts of the subsidiary.