We know that for Equity Method, Proportionate Method & the Consolidation method, the income statement must be adjusted with the Additional Depreciation of the Identifiable Tangible Assets (or amortization of identifiable intangible assets). However, for the balance sheet, I know that for the equity method we also need to adjust the INVESTMENT A/C e.g Beg Balance + 40% of Net Income of Accquired – 40% of Dividends – Additional Expenses on the Identifiable Tangible Assets But for the proportionate consolidation n the consolidation method, do I need to adjust the balance sheet for the additional expenses?