Unconsolidated Assets in LBO Model

Hi all,

A little confused on how to think about unconsolidated assets in LBOs.

If you're running a LBO on a company where the purchase of equity is $100, existing debt to be refinanced is $50, and the company has $10 of unconsolidated assets (say it was an investment in equity affiliate on B/S):

1) How / why do the unconsolidated assets impact the S&U? I've seen S&Us where the unconsolidated assets are included as a Source, but I don't really understand this - is it because they're implicitly included in the purchase equity?

2) Do you need to include the unconsolidated assets when building from Exit TEV to sponsor equity at exit? Have seen it included in some models but not others and am confused why

Sorry, just having some trouble wrapping my head around S&U, any insights much appreciated

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