Subsidiary in Statement of consolidation

Hi Mr John Is there any signs that we know we need to calculate( COS , expense , income....) the value of subsidiary by months in consolidation statement of P/L ? For example with the COS , Normally we will take the full value COS of parent add COS of subsidiary , minus selling price and add PURP But sometimes we don't take the full amount of subsidiary , we need to calculate by months I have read questions to see the difference . And the only difference I found is the term " several year ago " . Is it correct ? Thanks