Which of the following is true regarding how investments are reported on the balance sheet?
A. Equity investments with between 20% and 50% ownership are reported at fair value.
B. Debt securities are reported at amortized cost.
C. Equity investments with more than 50% ownership are reported using the consolidation method.
D. Investments in marketable securities are reported at historical cost.
E. Equity investments with less than 20% ownership are reported using the equity method.