Income (Loss) from Equity Method Investments, Net of Dividends or Distributions

This element represents the undistributed income (or loss) of equity method investments, net of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporations; such investments are accounted for under the equity method of accounting. This element excludes distributions that constitute a return of investment, which are classified as investing activities.

• Proceeds from Equity Method Investment, Dividends or Distributions