Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 86

Long-term investments typically include equities and debt investments held by the company for financial gain, for gaining control over another company, or in funds such as pensions. It can also include facilities or equipment intended for lease or rent. In any case, all the investments in this section are meant to be held for more than one year.

Note: Sometimes a company lists its bond investments as notes receivables, which are reported sort of like accounts receivables, except with the expectations of receiving payments in the long term.