0% Ownership Entities (Non-Controlling Interest) in LiveFlow

Last updated: March 9, 2026

Overview

Some organizations must consolidate entities they do not legally own but still control operationally or financially.

In these cases, the controlling organization may need to consolidate the entity while recording 100% of the equity as non-controlling interest (NCI).

At this time, LiveFlow does not support consolidations where the ownership percentage is set to 0%. The consolidation setup requires an ownership percentage greater than 0%, and the platform does not calculate non-controlling interest automatically.

However, you can use the workaround below to include the entity in your consolidation.

Workaround: Include the Entity as 100% Owned and Map Equity to Non-Controlling Interest

If you need to consolidate an entity with 0% ownership, you can approximate the result by including the entity as 100% owned and then manually mapping its equity to a Non-Controlling Interest account.

Step 1: Add the Entity to the Consolidation Group

  1. Navigate to your LiveFlow Consolidation Group.

  2. Add the entity you need to consolidate.

  3. Set the Ownership Percentage to 100%.

This allows the entity’s financials to be included in the consolidated statements.

Step 2: Create a Non-Controlling Interest Account

  1. Open your Consolidated Balance Sheet configuration.

  2. In the Equity section, create a new consolidated account called:

“Non-controlling interest (excluding current period earnings)”

This account will represent the equity belonging to the external owners.

Step 3: Map the Entity’s Equity Accounts

  1. Locate the equity accounts belonging to the entity you do not own.

  2. Map those accounts to the Non-controlling interest line you created.

This effectively shifts the entity’s equity into a non-controlling interest presentation in the consolidated balance sheet.

Important Limitation

While this workaround allows you to represent non-controlling equity, there is an important limitation:

  • Net income from the entity will still be fully consolidated into the main Net Income line.

  • LiveFlow does not currently support mapping Net Income separately to non-controlling interest.

This means the income statement will reflect 100% of the entity’s earnings in consolidated Net Income.

Summary

LiveFlow currently does not support consolidations with 0% ownership or automated non-controlling interest calculations.

As a workaround, you can:

  • Include the entity in the consolidation group as 100% owned

  • Create a Non-controlling interest equity account

  • Map the entity’s equity accounts to that line

Keep in mind that Net Income will remain fully consolidated and cannot currently be allocated to non-controlling interest within LiveFlow.