Which of the following is the major difference between the accounting for equity securities and debtsecurities?

A.

Debt securities are classified as trading debtinvestments, while equity securities are classified asheld-to-maturity equity investments.

B.

Debt securities of all types have a maturitydate, while only a few equity securities have a maturity date.

C.

Debt securities earn interestrevenue, while equity securities may earn dividend revenue.

D.

Debt securities are classified asliabilities, while equity securities are classified as assets