Which of the following statements is true?

Select one or more:

a. Held-to-maturity (HTM) securities are equity securities a company intends and is able to hold to maturity.

b. Any unrealized gain or loss on available-for-sale (AFS) debt securities is reported on the income statement in the other gain or loss section.

c. Management's intent and the marketability of a security determine whether a security is classified as a long-term or short-term investment.

d. When using the equity method, receipt of cash dividends increases the equity method investment account.

e. When an equity security is sold, the sale proceeds are compared with the cost, and if the cost is greater than the proceeds, a gain on the sale of the security is recorded.