Classify the following accounts as current assets, noncurrent assets, current liabilities, noncurrent liabilities, contributed capital, or accumulated other comprehensive income.

Current portion of long-term debt - Current liabilities

Property, plant, and equipment - net non-current asset

Investments in affiliate companies (noncurrent) - Noncurrent assets

Accounts receivable - Current assets

Investments at fair value held for immediate sale - Contributed capital

Accounts payable - Current liabilities