A company, accounting for an equity investment under the equity method, is preparing its income statement and is trying to determine what amount should be included as income from the investee. Identify the location in professional standards that indicates that, under the equity method, the investor recognizes its share of the earnings or loss of the investee. Using the table below, enter the exact section and paragraph with helpful information for this scenario. (Correctly formatted FASB ASC paragraphs are 1, 2, or 3 digits followed in some cases by 1 or 2 upper case letters. An example of a correctly formatted FASB ASC response is 205-10-25-2.)