Follow up question -

We recently started paying owner distributions. We have 1 parent company with 3 subs. Two of the three subs sent the parent company a distribution as it is part owner. How would the receipt of the distribution be booked at the parent? I booked the distribution paid at the sub level to the respective equity account. However I don't feel that the receipt should go to equity. I also don't think that dividend income is appropriate. Is there another account maybe I'm missing?