Parent and its Consolidated Entities

Parent and its Consolidated Entities
  A parent and those firms (if any) that are affiliated with the parent entity for purposes of financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP). An individual shall be deemed to control a firm that is directly or indirectly controlled by him/her or by his/her father, mother, spouse, children, or grandchildren. See firm.
  U.S. Dept. of Energy, Energy Information Administration's Energy Glossary

Energy terms . 2014.

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