when using this, dividends are treated as a reduction of the investment
A)debt securities
B)equity securities
C)investor
D)investee
E)fair value method
F)trading securities
G)available-for-sale securities
H)held-to-maturity securities
I)equity method
J)business combination

Equity Method

An accounting technique used to record investments in other companies where the investor holds significant influence but not full control or majority ownership.

Dividends

Payments made by a corporation to its shareholders, typically from profits, on a per-share basis.

Reduction

The act of decreasing or lowering in amount, quantity, or degree.