44. Debt investments reported as held-to-maturity securities are reported on the balance sheet at:

Select one:

a. current market value

b. current fair value

c. amortized cost

d. lower of cost or market

45. If an investor owns 20% to 50% of the outstanding shares of an investee, the investment should be accounted for using:

Select one:

a. the market value method

b. the equity method

c. the cost method

d. any of the above methods