Accounting question about investments?

Cost adjusted to market method is used for investments when the investment is:
controlling
influential and noncontrolling
noninfluential and controlling
noninfluential and non controlling

Which one do you think? I think its controlling, but im not sure.

My guess would be non-influential and non-controlling, as I interpret this to mean <20% ownership. These investments would be accounted for as "available-for-sale" and recorded at cost; however, changes in market value (fair value) of available-for-sale securities are accounted for by reporting unrealized holding gains and losses as a part of other comprehensive income (a component of stockholder's equity) until realized.

Influential and noncontrolling would indicate between 20 and 50% ownership in the investee, in which case the equity method of accounting for investments would be appropriate (the investor's carrying amount is periodically increased/decreased by the investor's proportionate share of the earnings/losses of the investee and decrease by dividends received). These are not adjusted to market.

Influential and controlling investment would indicate a > 50% stake, in which case the investee should be consolidated, not accounted for at cost and adjusted to market.

non influential and non controlling

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