Bank, Eric. "Differences Between Cost Method and Equity Method." Chron, Hearst Newspapers, smallbusiness.chron.com/differences-between-cost-method-equity-method-65668.html.
Orpurt, Steven. "Investment in Debt Securities." National Center for Business Journalism, 1 Aug. 2016, businessjournalism.org/2016/08/investment-debt-securities/.
Plank, Lois Ruffner, et al. Accounting Desk Book. Wolters Kluwer, 2018.