What is the dominant factor used to distinguish non-strategic investments from significant influence investments? January 1, 2023 by admin Use of the cost method to account for and report the investment. Use of the equity method to account for and report the investment. The investor’s intention to establish or maintain a long-term operating relationship with the investee. The percentage of equity held by the investor. See Answer The investor’s intention to establish or maintain a long-term operating relationship with the investee.