Investments and Special Funds

Investments and advances to investor controlled and other associated companies, notes and receivables not due within one year, investment in securities issued by others, allowance for unrealized gain or loss on noncurrent marketable equity securities, funds not available for current operations, investments in leveraged leases, and net investments in direct financing and sales-type leases which are not reasonably expected to be amortized within one year. (BTS4)