Investments set aside in special funds, such as a sinking fund, pension fund, or plant expansion fund. The cash surrender value of life insurance is included here.
In which balance sheet component does this go?
Long term investments
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Subject 1. Components and Format of the Balance Sheet is used.
Often referred to simply as investments, these are to be held for many years and are not acquired with the intention of disposing of them in the near future.
<span>Investments in securities such as bonds, common stock, or long-term notes that management does not intend to sell within one year. Investments in tangible fixed assets not currently used in operations, such as land held for speculation. Investments set aside in special funds, such as a sinking fund, pension fund, o
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