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Short-term Investments
Assets that are expected to be converted into cash, sold, or consumed within one year or one business cycle, whichever is longer.
Long-term Investments
Assets that a company intends to hold for more than one fiscal year, such as stocks, bonds, or real estate, with the expectation of generating long-term benefits.
Accrued Interest
Interest that has been earned but not yet paid or received in cash.
Semiannual Interest
Interest calculated or paid twice a year on loans, bonds, or savings accounts.
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