(v2420.00) Investments: Equity Method

(Increase in Investments: Equity Method (v2420.01))

This balance sheet account represents investments in companies that are reported using the Equity Method (specified by APB 18). This method applies when the company:

  1. Owns at least 20% but not more than 50% of the subsidiary's stock; and,

  2. Intends to hold the investment for years.

In the forecast periods, by default, Strategic Finance forecasts this account as the Increase in Investments: Equity Method (v2420.01):

 	(v2420.00)  Investments: Equity Method (prior period)
+	(v2420.01)  Increase in Investments:  Equity
+	(v2420.03)  Earnings from Investments:  Equity
-	(v2420.05)  Dividends from Subsidiaries
=	(v2420.00)  Investments: Equity Method