Consolidation Entry TL removes the gain on sale from an intra-entity land sale because the land remains under the control of the consolidated entity. a. True b. False

True

Explanation:

In consolidation the intra-entity transaction takes place and the gain on these transactions are eliminated as the sale and purchases are taken place in the same entity as a group. At the time of consolidation of group account the gain arising from these types of transactions are eliminated because the asset is held by the same entity as a group but in the individual account of each company of the group the gain on these transactions are recorded and reported in the accounts.

answer; the above statement is (true);

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'