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Noncontrolling Interests

9 Months Ended

Sep. 30, 2015

Noncontrolling Interests

Noncontrolling Interests

Note 11 — Noncontrolling Interests

The Company determined that both the Blythe joint venture and the Carlsbad Power Constructors joint venture were variable interest entities (“VIE”) and that the Company was the primary beneficiary as a result of its significant influence over the operations of the joint ventures.

The Blythe joint venture operating activities are included in the Company’s consolidated statements of income as follows for the three and nine months ended September 30:

		Three months ended September 30,						Nine months ended September 30,
		2015			2014			2015			2014
Revenues		$	11		$	—		$	119		$	940
Net income attributable to noncontrolling interests		$	5		$	—		$	59		$	432

No tax effect was recognized for the income since Blythe is a partnership.  The project has been completed and Blythe made a final distribution of $29 to the non-controlling interests and $29 to the Company during the nine months ending September 30, 2015.  Blythe made total distributions of $1,515 to the non-controlling interests and $1,515 to the Company during the nine months ending September 30, 2014. No capital contributions were made during the year ended December 31, 2014 or through the nine months ended September 30, 2015.

The Carlsbad joint venture operating activities are included in the Company’s consolidated statements of income as follows for the three and nine months ended September 30:

		Three months ended September 30,						Nine months ended September 30,
		2015			2014			2015			2014
Revenues		$	1,020		$	—		$	1,020		$	—
Net income attributable to noncontrolling interests		$	67		$	—		$	67		$	—

Since Carlsbad is a partnership, no tax effect was recognized for the income. Carlsbad made no distributions to the partners and the Company made no capital contributions to Carlsbad during the nine months ending September 30, 2015.

The carrying values of the assets and liabilities associated with the operations of the Blythe and Carlsbad joint ventures are included in the Company’s consolidated balance sheets and were immaterial at December 31, 2014 and September 30, 2015.

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- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.5-02.31)



-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 50



-Paragraph 1A



-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

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X

- References

No definition available.

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