![](https://cos-cdn.shuashuati.com/pipixue-web/2020-1231-2005-12/ti_inject-812ce.png)
Under the initial value method, when accounting for an investment in a subsidiary,
A.
Dividends received by the subsidiary decrease the investment account.
B.
The investment account is adjusted to fair value at year-end.
C.
Income reported by the subsidiary increases the investment account.
D.
The investment account does not change from year to year.
E.
Dividends received are ignored.