Quote:NOTE 13. DECONSOLIDATION OF ENTEST BIOMEDICAL, INC. Effective February 4, 2011 the Company’s ownership of Entest BioMedical, Inc. fell to approximately 49%. and commencing February 4, 2011 the Company’s financial statements reflect the Company’s ownership of Entest under the equity method of accounting. A gain of $42,182,649 was recognized in accordance with ASC 810-10-40-5. Fair value of the Company’s investment in Entest BioMedical, Inc. resulting from deconsolidation was calculated utilizing Level 1 inputs in accordance with ASC 820. As of February 29, 2012 , the end of Entest’s last fiscal quarter, the Company’s ownership of Entest is approximately 38%.