I see a little bit of conflicitng approaches to figuring out what “income from investments in associates” really is.

So we have 4 things to worry about: Net Income from associate, dividends, depreciation of overpayment allocated to PPE, and and unconfirmed transactions. End Inv in Assoc = NI from Assoc - Div - Dep - Confirmed Profit + Beg Inv in Assoc. If they ask for net income form associates, are they really referring to just NI from associates, or are they wanting ot take out dep and unconfirmed profits? I feel like between CFAI mocks, CFAI questions, Kaplan and what not that there are different understandings of what it really is.