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AT&T reports the following footnote to its 2015 10-K report. Equity Method Inves

ID: 2588972 • Letter: A

Question

AT&T reports the following footnote to its 2015 10-K report.

Equity Method Investments Investments in partnerships, joint ventures and less than majority-owned subsidiaries in which we have significant influence are accounted for under the equity method . . . The following table is a reconciliation of our investments in equity affiliates as presented on our consolidated balance sheets.

Undistributed earnings from equity affiliates were $162 and $88 at December 31, 2015 and 2014.

a. At what amount is the equity investment in affiliates reported on AT&T’s balance sheet?

b. How much income did AT&T report in 2015 relating to this investment in affiliates? $

$ millions 2015 2014 Beginning of year $250 $3,860 Additional investments 77 226 DIRECTV investments acquired 1,232 - Equity in net income of affiliates 79 175 Dividends and distributions received (30) (148) Sale of America Movil shares - (3,817) Other adjustments (2) (46) End of year $1,606 $250

Explanation / Answer

Answer:

a. AT&T’s December 2015 balance sheet reports $250 million for equity method investments

b. AT&T reported equity in net income of affiliats of $79 million in 2015 (see table).