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Long Term Investments are those investments owned by the company and the intention of the company is to hold onto these investments for many years. Long-term investments are usually shown on the balance sheet following Current Assets. Long term investments that appear on the balance sheet are usually one of three types: - Tangible fixed assets that are not currently used in operations
- Securities such as common stock, bonds or long term notes
- Special funds such as pension funds, or sinking funds
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