Long-Term Equity Investments with significant influence are recording using the following accounting method:

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Long-term equity investments with significant influence are accounted for using the equity method. This method recognizes the investment as an asset on the balance sheet and requires the company to record its share of the investee's earnings as revenue on the income statement. The equity method is used when a company owns between 20% and 50% of the outstanding common stock of another company and has significant influence over the investee's operating and financial policies. The fair-value method, proportionate consolidation, and consolidation are used for other types of investments or when a company has control over another company.

Long-Term Equity Investments with Significant Influence Are Recording Using the Following