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What are the three categories of SFAS 115? How is the purchase of the investment for each category reported and how are dividends for each category reported?

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Mark which question or statement you are answering. Also use examples to demonstrate comprehension. If referencing is going to be used, please use the most current information and from the USA. The writing should be in correct grammar and spelling.

What are the three categories of SFAS 115?
How is the purchase of the investment for each category reported and how are dividends for each category reported?
How do we treat unrealized gains and losses under each method?
How are the unrealized gains and losses reported?
Please explain depreciation, depletion, and amortization and give examples of assets that use each one.

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