Noncontrolling Interest in UCP, Inc. (Tables)

9 Months Ended

Sep. 30, 2013

Schedule of carrying value of Noncontrolling Interest

The initial carrying value and ending balance at September 30, 2013 of the noncontrolling interest was calculated as follows (in thousands):



Carrying value of UCP Inc. (includes net proceeds raised in the public offering)	$	214,790
Voting ownership percentage of noncontrolling interest	42.25		%
Initial carrying value of noncontrolling interest	90,749
Income of UCP attributable to noncontrolling interest	23
Other equity transactions	395
Ending balance of noncontrolling interest at September 30, 2013	$	91,167

- Definition

The tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary.

+ References+ Details