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What is Minority Interest?

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Minority interest:

1. Is an expense on the income statement and an asset on the balance sheet
2. Is an expense on the income statement and a liability (or sometimes equity) on the balance sheet
3. Is the amount an outside party owns in a parent company
4. Always requires that a company pay out dividends to the minority shareholders

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2. Is an expense on the income statement and a liability (or sometimes equity) on the balance sheet

This is correct, and it's usually as ...

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