This document discusses different types of investments and how companies account for them. It outlines three main categories that companies use to classify investments: held-to-maturity, available-for-sale, and trading. Held-to-maturity securities are reported at amortized cost if the company has both the positive intent and ability to hold them to maturity. Available-for-sale securities are reported at fair value with unrealized gains and losses included in other comprehensive income. Trading securities are reported at fair value with unrealized gains and losses impacting net income. The document also discusses how companies account for investments in debt securities like bonds and equity securities like common stock.