The method of accounting for investments in equity securities in which the investor records its share of periodic net income of the investee is the

A) cost method
B) market method
C) income method
D) equity method

Equity Method

An accounting technique used to record investments in associate companies, recognizing the investor's share of the investee's profits or losses.

Investee's Net Income

The portion of profit or income earned by a company in which another company has invested.

Periodic Net Income

The net income calculated at specific intervals, such as monthly or quarterly, reflecting the profitability of a company during that time period.