NOTE 10 - REDEEMABLE NONCONTROLLING INTEREST Redeemable noncontrolling interest are interests in subsidiaries that are redeemable outside of our control either for cash or other assets. These interests are classified as mezzanine equity and measured at the greater of estimated redemption value at the end of each reporting period or the historical cost basis of the noncontrolling interest adjusted for cumulative earnings allocations. The resulting increases or decreases in the estimated redemption amount of redeemable preferred noncontrolling interest are affected by corresponding charges through income. Any adjustments recognized on redeemable common noncontrolling interest are affected by corresponding charges to accumulated paid in capital. During the first quarter of 2019, we obtained a controlling interest in Entekra Holdings, LLC (Entekra). Entekra's results of operations have been fully consolidated for periods after December 31, 2018 and we established a redeemable noncontrolling interest related to the minority holders. Due to the pre-existing ownership interest in Entekra, this acquisition was accounted for as a step acquisition in accordance with ASC 805, "Business Combinations". We recognized a gain of $14 million recorded within other non-operating items on our Consolidated Statements of Income in connection with this transaction to record our ownership interest in Entekra at fair value on the acquisition date based upon an appraisal. Including our previously owned interest, we acquired net assets of $ 56 million , consisting of $41 million in current assets, $ 6 million in fixed assets, $ 25 million of goodwill and other intangible assets less $ 1 million in current liabilities and $15 million in non-controlling interest. Certain information about Entekra (e.g., pro forma financial information and allocation of purchase price) is not presented because such information is not material to our results of operations and financial position. Quarter Ended March 31, 2019 2018 Beginning balance $  $  Purchase of redeemable common and preferred stock 15  Adjustment to redemption value   Net loss attributable to redeemable non-controlling interest   Ending balance $ 14 $  As of March 31, 2019, Entekra has entered into a long term lease associated with their manufacturing facility which is currently under construction. In accordance with ASC 842, Entekra does not yet control the underlying asset. When Entekra obtains control, we anticipate that we will increase our ROU assets by $ 18 million and the related lease liability by a comparable amount.