to find noncontrolling?? you add the common stock and retained earning and then minus the investment? is this correct

No, the process you described is not correct for finding the noncontrolling interest. Noncontrolling interest, also known as minority interest, represents the ownership stake in a subsidiary that is held by shareholders other than the parent company.

To find the noncontrolling interest, you need to use the following formula:

Noncontrolling Interest = Total Equity of the Subsidiary - Equity Attributable to the Parent Company

Here's a step-by-step explanation of how to find the noncontrolling interest:

1. Determine the Total Equity of the subsidiary: This includes both the common stock and retained earnings of the subsidiary.

2. Calculate the Equity Attributable to the Parent Company: This represents the portion of the Total Equity that belongs to the parent company. It is typically calculated as the parent's ownership percentage multiplied by the Total Equity.

3. Subtract the Equity Attributable to the Parent Company from the Total Equity of the subsidiary: This will give you the Noncontrolling Interest.

Remember to ensure that both the Total Equity and the Equity Attributable to the Parent Company are on the same basis (e.g., historical cost, fair value).

It's important to note that the noncontrolling interest may also be affected by other factors such as goodwill and fair value adjustments, depending on the accounting standards being applied. So, for accurate calculations, it is recommended to refer to the relevant financial statements or consult with an accountant or financial professional.