Which of the following is one of the arguments for accounting for an investment under the equity method? to. It owns more than 50% of the total shares with voting rights of the company in which it has been invested. b. The investment is in debt of another company. c. You have the ability to influence the decision-making process of the company in which you have invested. d. You have the ability to exercise control in the decision-making process of the company in which you have invested.