For Accounting Purposes, the Method Used to Account for Long-Term

For accounting purposes, the method used to account for long-term equity investments in common shares is determined by

A) the amount paid for the shares by the investor.
B) the extent of an investor's influence on the operating and financial affairs of the investee.
C) whether the shares have paid dividends in past years.
D) whether the acquisition of the shares by the investor was "friendly" or "hostile".