# Non-controlling interest

> Non-controlling interest — The equity in a consolidated subsidiary not attributable to the parent — shown within equity, separately from the parent's, with its share of net income allocated on the P&L.

Source: https://lopifi.com/glossary/non-controlling-interest
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is non-controlling interest?** In accounting, non-controlling interest means the equity in a consolidated subsidiary not attributable to the parent — shown within equity, separately from the parent's, with its share of net income allocated on the P&L.

## Also known as

- NCI

## Words this system refuses for it

- minority interest (superseded term)

- **Category:** Multi-entity
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [nci-panel](https://lopifi.com/md/components/nci-panel)
- **Related:** consolidated, net-income, equity