Which report is a point in time report for investments?

Which report is a point in time report for investments?

• A. Ledger
• B. Investments
• C. Income Tax
• D. Cash Flow

Answer: (B)

A point-in-time report shows the exact status of something on a specific date. For investments, that means listing what you own and the values as of the chosen date. The Investments report provides the holdings, quantities, cost basis, and current market value as of that date, giving a clear snapshot of the portfolio at that moment. The Ledger, on the other hand, records all transactions over time, so it reflects activity and balances across a period rather than a single moment. Cash Flow tracks cash movements over a period, not a static snapshot, and Income Tax relates to tax amounts rather than portfolio holdings. So the Investments report is the best fit because it delivers the portfolio’s state as of a specific date.