Accountants Sometimes Refer to the Equity Method as a One-Line

Accountants sometimes refer to the equity method as a one-line consolidation because

A) the revenues less the expenses of the subsidiary appear in the one account, Equity in Earnings of Subsidiary.
B) the assets and liabilities of the subsidiary appear on one line, Investment in Subsidiary.
C) the application of the equity method therefore rests on the guiding principle to treat the items in such a way that the parent's net income equals the same amount that it would report if it consolidated the investee firm instead of using the equity method.
D) all of the above
E) none of the above