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This scenario describes the Equity Method (EMA) of accounting for income adjustments.When you use the equity method of accounting for a position, you can hold positions that use the Equity Method (EMA) of accounting as well as positions that use the STAR method of accounting. These scenarios describe the Equity Method (EMA) of accounting for income adjustments.

Income adjustments are only done for EMA securities. For these scenarios the Entity (EMAENT) has two bases:

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