USA Actg for additional capital contributions


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Wondering if anyone can point me in the right direction...
A parent company owns 100% stock in a sub. During the year, the parent contributed additional capital to the subsidiary to help fund operating activities at start-up. The additional capital was not considered a loan. I'm confused as to how the capital should be recorded since the parent already owns 100% interest.
At first I thought it would be additional paid-in capital under equity but all the guidance I find references non-controlling interest. Should it just be recorded as an additional investment in the sub under assets?
Reporting under US GAAP. Thanks!
 
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bklynboy

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Its APIC - increase asset and offset to APIC
 

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