Which account below is not a subdivision of owner\'s equity? Accumulated Comprehensive Income. Bond Sinking fund. Addition Paid-in-Capital. Retained Earnings. Accumulated Comprehensive Income. Bond Sinking fund. Addition Paid-in-Capital. Retained Earnings. Solution Bonk Sinking Fund not a subdivision of owner\'s equity Parts of Stockholder Equity are Capital Stock, Addition Paid-in-Capital, Retained Earnings., Accumulated Comprehensive Income, Treasury Stock, NONCONTROLLING INTEREST (MINORITY INTEREST).