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Short-Term Investments-AFS
Assets that are readily marketable and intended to be converted into cash within a short period, typically a year, classified as "Available for Sale."
Notes Payable
Short or long-term liabilities representing amounts the company owes on written promises to pay specified sums of money at future dates.
Equity Investments-AFS
Acronym for Available-for-Sale, equity investments are securities not classified as held-for-trading or held-to-maturity, and can be sold in response to liquidity needs.
Equity Method
An accounting technique used to record investments in other companies where the investor has significant influence but does not have full control.
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