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Medical Definition. Focal consolidation is the replacement of gas within air spaces by fluid, protein, cells, or other material in a single spot on the lungs. It means that the lungs are not operating at full capacity because the spaces that should be full of air are full of another substance. What Focal Consolidation Looks Like
Consolidation accounting is the process of combining the financial results of several subsidiary companies into the combined financial results of the parent company. This method is typically used when a parent entity owns more than 50% of the shares of another entity.f a subsidiary uses a different currency as its operating currency, an additional consolidation accounting step is to convert its financial statements into the operating currency of the parent company.