What type of account are these?

Accumulated depreciation
Long-term receivables
Bond sinking fund
Machinery
Land

Is long-term investments under the investment section on the balance sheet?

What type of account are these?

Accumulated depreciation = contra-asset account
long-term receivables = long-term asset
bond sinking fund = current asset (or a long term asset, depending on the circumstances)
machinery = long term asset (plant, property, and equipment)
land = long term asset (plant, property, and equipment)


Is long-term investments under the investment section on the balance sheet?

There is no “investment” section of the balance sheet

Revenue increases owner's equity?

Yes they do, but I wish you'd start your own thread instead of tagging onto one 4 years old.