The fair value method of accounting for stock investments requires The investment to be decreased by the dividends paid by the investee. A year-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. GAAP requires held-to-maturity securities to be reported on the balance sheet at their Amortizy cost Fair value. Net realizable value. Historical cost