Which of the following is not one of the several contingency factors in the Normative Decision Model?

The Department of the Treasury offers three types of "bonds" for sale: Treasury bills, Treasury munis, and Treasury bonds

Indicate whether the statement is true or false.

When a parent purchases a portion of the newly issued stock of its subsidiary in a private offering and the ownership interest decreases,

a. any difference between the change in equity and the price paid is the excess of cost or book value attributable to the new block. b. any difference between the change in equity and the price paid is viewed as a gain or loss on the sale of an interest. c. any difference between the change in equity and the price paid is viewed as a change in paid-in capital or retained earnings. d. there will be no adjustment.