On February 18, 2024, Union Corporation purchased 600 IBM bonds as a long-term investment at their face value for a total of $600,000. Union will hold the bonds indefinitely and may sell them if their price increases sufficiently. On December 31, 2024, and December 31, 2025, the market value of the bonds was $580,000 and $610,000, respectively. Required: 1. What is the appropriate reporting category for this investment?