Which of the following is the correct matching concerning the appropriate accounting for long-term stock investments? 
Definitions:
Divisions
The categorizations within a field or discipline based on different criteria or functions.
Finished Goods
Finished goods are products that have completed the manufacturing process and are ready to be sold to customers.
Marginal Product
Additional output produced as an input is increased by one unit.
Effort Level
The degree of intensity, diligence, and concentration applied by an individual or group to accomplish tasks.
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