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What is the most likely reason why a company may take steps to avoid consolidating another...

What is the most likely reason why a company may take steps to avoid consolidating another company?

A.

Consolidation increases leverage.

B.

Consolidation is confusing, since the other company's account balances are hard to find.

C.

Consolidation reduces total assets.

D.

Consolidation requires the parent company to maintain the subsidiary's books.

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