当投资公司对被投资公司经营活动无影响能力时采用的长期股权投资会计处理方法，即投资公司的长期股权投资账户，按原始取得成本入账后，始终保持原资金额，不随被投资公司的营业结果发生增减变动的一种会计处理方法。成本法（cost approach）房地产估价方法之一，指求取估价对象在估价时点的重置价格或重建价格，扣除折旧，以此估算估价对象的客观合理价格或价值的方法。今天高顿网校USCPA小编就来简单介绍一下USCPA考试中的成本法相关考点。
　　Cost Method（AFS method）
　　Cost Method/Fair Value Method/Available-for-sale Method.
　　The rules of marketable equity securities are followed.
　　The investment is accounted for as either trading or available-for-sale securities.
　　Investors do NOT exercise significant influence.
　　GR：<20%，No significant influence，Cost Method
　　Initial measurement：XXX-YY-30
　　Original Cost = FV of the consideration given + legal fees
　　Dr. Investment in investee
　　Cr.Cash
　　Subsequent measurement：XXX-YY-35
　　Adjust to FV
　　Dr./Cr.Investment in investee（B/S）
　　Cr./Dr.Unrealized gains/Loss（OCI）
　　Subsidiary Declare dividend/Interest in earned
　　Dr.Dividend/Interest Receivable（B/S）
　　Cr.Dividend/Interest income（“I” of IDEA）
　　Subsequent measurement：XXX-YY-35
　　Liquidating dividend
　　Dr.Dividend Receivable/Cash（B/S）
　　Cr.Investment in investee（B/S）
　　Disposal
　　Dr.Cash/Note Receivable（B/S）
　　Cr.Investment in investee（B/S）
　　Cr.G/L of disposal securities（“I” of IDEA）
　　考点
　　Do not recognize stock dividends.Memo entry
　　Recognize in I/S for cash dividend from investee‘s retained earning.
　　Recognize in B/S for cash dividend which not from investee‘s retained earning.
　　On B/S date，the CV of “Investment in Investee” is adjusted to FV.
　　On B/S date，the CV of “Investment in Investee” has NO relationship with investee‘s earnings.