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Short-term investments refer to financial assets that are held by a company f...

Short-term investments refer to financial assets that are held by a company for a relatively short period of time, typically less than one year, with the intention of selling them for cash or realizing profits from changes in market prices. In accounting, short-term investments are recorded and reported separately from long-term investments, such as equity investments or property, plant, and equipment (PPE).Short-term InvestmentsShort-term investments are typically classified as current assets on the balance sheet, as they are expected to be converted into cash or used within one year. These investments are usually made to preserve cash, earn interest or dividends, or to capitalize on short-term market opportunities.Common types of short-term investments include:Marketable SecuritiesSecurities that can be easily sold in the market at a fair value. These include treasury bills, corporate bonds, and mutual fundsStocks and BondsSecurities issued by companies that represent ownership or debt obligations. While stocks and bonds are typically considered long-term investments, they can also be held as short-term investments if the intention is to sell them within a yearTrade InvestmentsInvestments made to capitalize on short-term market opportunities, such as purchasing goods for resale at a higher priceAccounting for Short-term InvestmentsWhen a company acquires a short-term investment, it records the investment at its fair value, which is the price paid for the investment plus any transaction costs. The investment is then carried at its fair value on the balance sheet until it is sold or matures.Any changes in the fair value of the investment during the period are recorded in the income statement as investment income or expense. If the fair value of the investment increases, the company records a credit to investment income; if it decreases, the company records a debit to investment expense.When the investment is sold, the company records the cash received from the sale and any difference between the sales price and the carrying value of the investment in investment income or expense.Accounts ReceivableAccounts receivable refer to the money owed to a company by its customers for goods or services sold on credit. These are recorded as assets on the balance sheet and represent the future economic benefits expected to flow to the company.Accounting for Accounts ReceivableWhen a company sells goods or services on credit, it records a debit to accounts receivable and a credit to revenue. This increases the total assets and total revenue on the balance sheet and income statement, respectively.As customers pay their invoices, the company records a credit to cash and a debit to accounts receivable. This decreases the total cash and total accounts receivable on the balance sheet.If a customer defaults on their payment, the company may record a bad debt expense, which reduces the total assets and total expenses on the balance sheet and income statement, respectively.Notes ReceivableNotes receivable are promissory notes issued by customers as payment for goods or services sold on credit. These notes specify the amount owed, the interest rate (if any), and the maturity date. Notes receivable are recorded as assets on the balance sheet and are typically carried at their face value plus accrued interest, if any.Accounting for Notes ReceivableWhen a customer pays their invoice with a promissory note, the company records a debit to notes receivable and a credit to accounts receivable. This transfer represents the conversion of the receivable from an unsecured claim (accounts receivable) to a secured claim (notes receivable).As the note matures and interest accrues, the company records interest income on the income statement and a corresponding increase in the carrying value of the note receivable on the balance sheet.When the note is paid in full, the company records a credit to cash and a debit to notes receivable, reducing the total cash and total notes receivable on the balance sheet.Fixed AssetsFixed assets are tangible assets that are used in the operations of a business and have a useful life that extends beyond one year. These assets are typically purchased for long-term use and are not easily converted into cash. Common examples of fixed assets include property, plant, and equipment (PPE), such as buildings, machines, and vehicles.Accounting for Fixed AssetsFixed assets are recorded on the balance sheet at their cost, which includes the purchase price plus any additional costs incurred to bring the asset to its current location and condition. The cost of fixed assets is typically capitalized and depreciated over their useful lives.Depreciation is an accounting process that allocates the cost of a fixed asset over its useful life, reflecting the gradual consumption of the asset's economic benefits. Depreciation expense is recorded on the income statement, and the corresponding reduction in the carrying value of