The method of reporting an investment that represents less than 20% of the voting stock of another company

A) Debt securities
B) Equity securities
C) Investor
D) Investee
E) Cost method
F) Trading securities
G) Available-for-sale securities
H) Held-to-maturity securities
I) Equity method
J) Business combination

Cost Method

An accounting method used to value inventory or investments, based on the historical cost paid for the asset.

Voting Stock

Voting stock refers to shares that give the shareholder the right to vote on company matters, such as electing the board of directors.

Debt Securities

Financial instruments representing a loan made by an investor to a borrower, typically including bonds, notes, and bills.