[Solved] The Children's Internet Protection Act (CIPA) was an attempt to protect children from accessing pornography and other explicit material online. Annual Amortization: The process of gradually writing off the initial cost of an asset over a period typically corresponding to the asset's useful life. Investment Balance: The current value of all the investments held by an individual or entity. Initial Value Method: The initial value method is an accounting approach where investments are recorded at their acquisition cost without subsequent adjustment for changes in market value. Dividends Received: Dividends Received refers to the payments a shareholder gets from a corporation or a fund as a return on investment.