One of the largest natural foods distributors with more than $5 billion in revenue hired Stout to assist in the accounting for the deconsolidation of a subsidiary. Stout determined the Fair Value of the equity investment owned by our client, personal property assets, trade names and trademarks, customer relationship intangibles, and a favorable/unfavorable leasehold analysis. Moreover, the deconsolidating subsidiary owned separate cost and equity method investments that required revaluation. Following the completion of our work, the subsidiary was recognized as an equity method investment pursuant to ASC 323, Investments - Equity Method and Joint Ventures.