Which statement contains conditions that would prevent the account receivable balance amount at AceCo from summing to 60?

The statement indicating that P has the same currency as AceCo, Q is 90% owned, and R has 10 of the 30 as an intercompany receivable balance with another division that is not a descendant of AceCo is critical in understanding why the account receivable balance at AceCo may not sum to the expected amount of 60.

Firstly, having the same currency as AceCo is beneficial for summing balances, as this facilitates accurate consolidation without the need for currency conversion adjustments. However, the detail regarding the ownership stake of Q being 90% owned suggests that there will be some non-controlling interests to consider when consolidating the accounts. This could mean that the share of transactions and balances attributable to non-controlling interests would not fully reflect in AceCo's total consolidated balance.

Furthermore, the fact that R has 10 of the 30 as an intercompany receivable balance with another division that is not a descendant of AceCo implies that these balances would not be eliminable during consolidation. Generally, intercompany balances between entities that are not interconnected directly with the parent company can lead to inflated accounts receivable balances on the consolidation level. This means that AceCo could potentially only recognize a portion of those receivables,