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Case 171382, Document 16, 06/01/2017, 2048125, Page1 of 10 UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT Thurgood Marshall U.S. Courthouse 40 Foley Square, New York, NY 10007 Telephone: 2128578500
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Consolidation of 86 related refers to combining multiple entities or accounts into one consolidated financial statement.
Companies with multiple subsidiaries or divisions are typically required to file consolidation of 86 related.
Consolidation of 86 related is typically filled out by compiling financial data from each entity and adjusting for intercompany transactions.
The purpose of consolidation of 86 related is to present a comprehensive view of the financial performance and position of a group of related entities.
Information such as revenues, expenses, assets, liabilities, equity, and intercompany transactions must be reported on consolidation of 86 related.
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