A term maybe used more than once 1. Noninfluential and noncontrolling investment 2. Influential but noncontrolling investment 3. Controlling investment The difference between the sale price and the cost of the stock is recorded and reported as a realized gain or loss on the income statement. Dividend income from such investments is recorded by a debit to Cash and a credit to Dividend Income Choose... Subsidary of a company Choose. 4 . Own More than 50% Choose. Recorded at cost, cost adjusted for change in Market Choose.. Value When the investor receives a cash dividend, the asset account Cash is increased, and the Investment Choose... account is decreased . Own Less than 50% but more than 20% Choose. Own Less than 50% but more than 20% Choose... Own Between 20% and 50% Choose... Choose... The investor records its share of the company's periodic net income as an increase in the Investment account, with a corresponding credit to an income account. Similarly, it records its share of a periodic loss as a decrease in the Investment account, with a corresponding debit to a loss account. Initially recorded at Cost but Equity method used to adjusted for investor's share of net income or loss and for dividends received Choose... Financial statements Consolidated Choose... Own Less than 20% Choose. The investing company is the parent company Choose Ne