Examlex
One feature of the Atkinson and Shiffrin model of memory is that:
Long-Term Investments-HTM
Investments classified as held-to-maturity (HTM) are financial assets a company intends and is able to hold until a fixed future date.
Short-Term Investment-AFS
Refers to Available-for-Sale short-term investments that are not classified as held-to-maturity or trading, and can be sold in response to liquidity needs or changes in interest rates.
Available-for-Sale Debt Securities
Debt securities not classified as held-to-maturity or trading securities, and are thus recorded at fair value with changes reflected in other comprehensive income.
Historical Cost
The original monetary value of an asset, reflecting its cost at the time of acquisition, not adjusted for inflation or changes in market value.
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