Question: Bally Astrocade and NEC PC-100, are related to which entity?
Context: Professor Pac-Man is a quiz arcade game that was produced by Bally Midway and is the seventh title in the "Pac-Man" series of games, which was released in August 1983.  Like "Ms. Pac-Man", "Pac-Man Plus", "Baby Pac-Man" and "Jr.  Pac-Man", it was created without authorization of Namco, who are the original creators of the "Pac-Man" series.  It is also the last of only seven games from Bally Midway Manufacturing to run on their Midway Astrocade hardware. The Astrocade is a second generation home video game console and simple computer system designed by a team at Midway, at that time the videogame division of Bally.  It was marketed only for a limited time before Bally decided to exit the market.  The rights were later picked up by a third-party company, who re-released it and sold it until around 1984.  The Astrocade is particularly notable for its very powerful graphics capabilities for the time of release, and for the difficulty in accessing those capabilities. In a relational database, a weak entity is an entity that cannot be uniquely identified by its attributes alone; therefore, it must use a foreign key in conjunction with its attributes to create a primary key.  The foreign key is typically a primary key of an entity it is related to. Wizard of Wor is an arcade game released in 1980 by Midway.  Up to two players fight together in a series of monster-infested mazes, clearing each maze by shooting the creatures.  The game was ported to the Atari 8-bit family, Commodore 64, Atari 2600, and Atari 5200 and renamed to "The Incredible Wizard" for the Bally Astrocade. The NEC PC-100 was a Japanese home computer available on October 13, 1983.  It operated on 8086 CPU 7 MHz, 128KB RAM, 128KB VRAM, a Japanese language capable keyboard and a two button mouse.  It had three models and its color monitor, "PC-KD651", which could be used vertically or horizontally, had the price tag of 198,000 yen.  Its biggest advantage over other computers of that time was its high graphical capability of 720 by 512 with a selection of 16 color out of 512 color available on its high end "model30".  Its OS was MS-DOS and was also equipped with a spreadsheet program "Maruchipuran" (Multiplan) and a text editor "JS-WORD" as well as the game Lode Runner. Astro Battle 2009 (or sometimes just Astro Battle) is a Space Invaders clone published by Bally Manufacturing in 1978 for the Bally Astrocade arcade system.  The aim is to defeat waves of aliens with a laser cannon and earn as many points as possible.  Unlike "Space Invaders", "Astro Battle 2009" is in color. IFRS 10, IFRS 11 and IFRS 12 are three International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB) providing accounting guidance related to consolidation and joint ventures.  The standards were issued in 2011 and became effective in 2013.  IFRS 10 addresses consolidated financial statements, IFRS 11 addresses joint ventures and IFRS 12 address disclosures of interests in other entities.  The standards were developed in part in response to the financial crisis of 2008.  During the crisis, accounting rules were criticized for permitting certain risky arrangements to be excluded from company balance sheets. IFRS 10 revised the definition of having "control" of another entity, and thus requiring that entity to be consolidated onto the controlling entity's balance sheet.  The revised definition is expected to increase the likelihood that an entity is deemed to have control over another.  IFRS 11 largely retained previous accounting guidance for joint ventures, but adopted the IFRS 10 definition of "control," meaning that "joint control" would be deemed to exist in some circumstances where it wasn't previously, and vice versa.  IFRS 12 requires the disclosures related to subsidiaries, joint ventures and interests in other entities which are not consolidated to be combined into a single disclosure.  It also requires disclosures about judgements used to determine whether control exists, why it determined that control did not exist and its relationship with entities it did not consolidate.  These extra disclosures were also in response of criticism of the previous accounting guidance in light of the financial crisis. Goodwill in accounting is an intangible asset that arises when a buyer acquires an existing business.  Goodwill represents assets that are not separately identifiable.  Goodwill does not include identifiable assets that are capable of being separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract, identifiable asset, or liability regardless of whether the entity intends to do so.  Goodwill also does not include contractual or other legal rights regardless of whether those are transferable or separable from the entity or other rights and obligations.  Examples of identifiable assets that are not goodwill include a company’s brand name, customer relationships, artistic intangible assets, and any patents or proprietary technology.  The goodwill amounts to the excess of the "purchase consideration" (the money paid to purchase the asset or business) over the total value of the assets and liabilities.  It is classified as an intangible asset on the balance sheet, since it can neither be seen nor touched.  Under US GAAP and IFRS, goodwill is never amortized.  Instead, management is responsible for valuing goodwill every year and to determine if an impairment is required.  If the fair market value goes below historical cost (what goodwill was purchased for), an impairment must be recorded to bring it down to its fair market value.  However, an increase in the fair market value would not be accounted for in the financial statements.  Private companies in the United States, however, may elect to amortize goodwill over a period of ten years or less under an accounting alternative from the Private Company Council of the FASB. Variable interest entity (VIE) is a term used by the United States Financial Accounting Standards Board (FASB) in FIN 46 to refer to an entity (the investee) in which the investor holds a controlling interest that is not based on the majority of voting rights.  It is closely related to the concept of a special purpose entity.  The importance of identifying a VIE is that a company needs to consolidate such entities if it is the primary beneficiary of the VIE. Gun Fight, known as Western Gun in Japan and Europe, is a 1975 arcade shooter game designed by Tomohiro Nishikado, and released by Taito in Japan and Europe and by Midway in North America.  It was the first video game to depict human-to-human combat, while the Midway version was also the first video game to use a microprocessor.  Following its November 1975 release in North America, it went on to sell over 8,000 arcade cabinets in the United States.  It was ported to the Bally Astrocade video game console as a built-in game in 1977 as well as several home computer platforms.
Answer: home