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The equity method of accounting does not apply for certain investments as detailed in ASC 323.

ASC 323-10-15-4

The guidance in this Topic does not apply to any of the following:
  1. An investment accounted for in accordance with Subtopic 815-10
  2. An investment in common stock held by a nonbusiness entity, such as an estate, trust, or individual
  3. An investment in common stock within the scope of Topic 810
  4. Except as discussed in paragraph 946-323-45-2, an investment held by an investment company within the scope of Topic 946.

ASC 323-30-15-4

This Subtopic does not provide guidance for investments in limited liability companies that are required to be accounted for as debt securities pursuant to paragraph 860-20-35-2.

Certain investments scoped out of the equity method guidance are discussed in the following sections. Additionally, equity method is not applied when the fair value option is elected or when the proportionate consolidation method is used.
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