Available-for-sale securities Securities that are held with the intent of selling them sometime in the future. Consolidated financial statements Financial statements that present the assets and liabilities controlled by the parent company and the total revenues and expenses of the subsidiary companies. Controlling interest Ownership of more than 50% of the common stock of another entity. Cost method An accounting method in which the investment in common stock is recorded at cost, and revenue is recognized only when cash dividends are received. Debt investments Investments in government and corporation bonds. Equity method An accounting method in which the investment in common stock is initially recorded at cost, and the investment account is then adjusted annually to show the investor's equity in the investee. Fair value Amount for which a security could be sold in a normal market. Held-to-maturity securities Debt securities that the investor has the intent and ability to hold to their maturity
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