Under the Equity Method of Accounting, Items Affecting the Investment

Multiple Choice

Under the equity method of accounting, items affecting the investment income account include all but the investor's portion of:

A) the investee's net income.
B) ​any intercompany profits in inventory.
C) ​the investee company's dividends.
D) ​the amortization of the excesses of the price over the book value of the investment.