USA Minority Interest Accounting

[AGH the CPA]

Yes I know a basic question but Google isnt helping - also happy to go look at links if anyone has one that shows the accounting from the investee's perspective rather than the investor...

Company A invests 100k in Company B for 45% interest. How does Company B account for this on their books?

DR cash 100k
CR ??

Not a liability account because its not a loan... some type of equity account? help?

 

[Werner Reisacher]

Under what type of legal entity is Company B registered, and what does the "investment/purchase agreement" that documents the financial transaction say about the type of investment? (purchase of shares?)