The following table outlines the composition of accumulated non-controlling interests presented within the company’s  consolidated financial statements: The company accounts for business combinations using the acquisition method of accounting, pursuant to which the cost of  acquiring a business is allocated to its identifiable tangible and intangible assets and liabilities on the basis of the estimated fair  values at the date of acquisition. The following table summarizes the balance sheet impact as a result of business combinations that occurred in 2013: 1.  Includes non-controlling interests recognized on business combinations measured as the proportionate share of fair value of the assets and liabilities on the date of acquisition 2.  Total consideration, including amounts paid by non-controlling interests Brookfield recorded $163 million of revenue and $82 million in net income from the acquired operations as a result of the  acquisitions made during the year. Total revenue and net income that would have been recorded if the acquisitions had occurred  at the beginning of the year would have been $568 million and $112 million, respectively. Certain of the current year business  combinations were completed in close proximity to the year end date of December 31, 2013 and accordingly, the fair values of  the acquired assets and liabilities for these operations have been determined on a provisional basis, pending finalization of the  post-acquisition review of the fair value of the acquired net assets. Significant business contributions completed during 2013 are as follows, all of which were in the company’s property operations: In June 2013, a subsidiary of Brookfield acquired a 95% equity interest in EZW Gazeley Limited (“Gazeley”), a UK-based  industrial real estate company, for $370 million. Brookfield recorded $17 million of revenue and $16 million in net income  from the acquired operation during the year. Total revenue and net income that would have been recorded if the acquisition had  occurred at the beginning of the year would have been $55 million and $9 million, respectively. In October 2013, a subsidiary of Brookfield acquired a 100% interest in Industrial Developments International Inc. (“IDI”), a  U.S.-based industrial real estate company which owns and operates a high-quality industrial portfolio, for total consideration of  104 BROOKFIELD ASSET MANAGEMENT  5.  ACQUISITIONS OF CONSOLIDATED ENTITIES a)  Completed During 2013 (MILLIONS) Dec. 31, 2013 Dec. 31, 2012 BPY  $ 12,810 $ — BPO  — 7,850 BREP  4,002 3,538 BIP  5,127 6,376 BRPI  515 410 BISA  505 727 Individually immaterial subsidiaries with non-controlling interests  3,688 4,386 $ 26,647 $ 23,287 (MILLIONS) Property Renewable  Energy Other Total Cash and cash equivalents  $ 280 $ 8 $ 4 $ 292 Accounts receivable and other  176 118 5 299 Investments  346 4 — 350 Investment properties  5,530 — — 5,530 Property, plant and equipment  29 1,387 199 1,615 Intangible assets  20 — — 20 Total Assets  6,381 1,517 208 8,106 Less: Accounts payable and other  (391) (79) (4) (474) Non-recourse borrowings  (2,940) (1,075) (40) (4,055) Deferred income tax liabilities  — (65) — (65) Non-controlling interests 1 (163) (68) — (231) (3,494) (1,287) (44) (4,825) Net assets acquired $ 2,887 $ 230 $ 164 $ 3,281 Consideration 2 $ 2,861 $ 230 $ 161 $ 3,252