Use the list below and explain how each would be an equity investment or debt investment and why. Explain which items would be neither equity or debt and why.

1. Common stock held in an investment account for immediate resale

2. Corporate bonds of Primary Smelting Company to be sold if interest rates fall 1/2%

3. 90% of the voting common stock of Affiliated Peripherals, Inc.

4. Treasury bills to be held-to-maturity

5. 15% of the voting common stock of Computer Storage Devices Company

6. Corporate bonds that will mature in two weeks

7. Accounts receivable

8. 35% of the non-voting preferred stock of American Aircraft Company

9. Bonds acquired to profit from short-term differences in price

10. 20% of the voting common stock of Shipping Barrels Corporation. The investors CEO on the board of directors of Shipping Barrels Corporation.

Use some of these terms: held-to-maturity, available-for-sale, trading, fair value through NI, equity method, consolidation.