Saved Most companies invest excess cash in temporary investments to earn interest revenue, receive dividends, and to realize gains from increases in the market pric. True False 5 The fair value method of accounting for stock investments requires 8 9 The investment to be decreased by the dividends paid by the investee. Ayear-end adjustment to revalue the stock to fair value. The investment to be reported at its original cost. The investment to be increased by the reported net income of the investee