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TeachMeFinance.com - explain Investments and advances to unconsolidated affiliates Investments and advances to unconsolidated affiliates The term 'Investments and advances to unconsolidated affiliates' as it applies to the area of energy can be defined as ' The balance sheet account representing the cost of investments and advances to unconsolidated affiliates. Generally, affiliates that are less than 50-percent owned by a company may not be consolidated into the company's financial statements'. Previous 5 Terms: Invertebrates Inverter (Power Conditioning Unit, PCU, or Power Conditioning System, PCS) investigation investigational new drug Investment of municipality Next 5 Terms: Investor owned utility (IOU) Investor-owned utility (IOU) INVOF involuntary INVRN About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005-2011 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.