Long-term investments cannot include:

Question

Quizplus · Accepted Answer

Long-term investments are those that the company intends to hold for a period exceeding one year. Securities with maturity dates within one operating cycle, which is usually one year, are considered short-term investments.

Answer: D 
 Equity securities giving an investor significant influence over an investee are classified as equity method investments, which do not fall under the category of long-term investments but are accounted for differently.

Therefore, the choices that cannot be included in long-term investments are A and D.

Long-Term Investments Cannot Include