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Debt Investments
Financial assets purchased with the expectation that the investment will generate interest income from the debtor and be repaid at a future date.
Stock Investments
Investments in the equity or stock of another company, intending to earn dividends or sell for profit.
Debt Investments
Financial assets representing money lent to an entity (corporate or governmental) that must be paid back with interest.
Historical Cost
The original monetary value of an asset, as recorded on the balance sheet, without adjustments for inflation or market changes.
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