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- Equity in Net Income and Noncontrolling Interest in Net Income Palm Resorts acquired its 70 percent interest in Sun City on January 1, 2020, for $41,750,000. The fair value of the 30 percent noncontrolling interest at the date of acquisition was $14,750,0
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- Fundamentals of Thermodynamics by Claus Borgnakke and Richard E. Sonntag, 9th ed., John Wiley and Son, Inc., 15 Chapters, 792 pages, 2017 (ISBN-13 978-1-119-32145-3)
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