Which option is NOT a FASB ASC 320-10-25-1 defined category for provider investments?

The correct choice, which is not a defined category under FASB ASC 320-10-25-1, is "Investor-owned entities." FASB ASC 320-10-25-1 specifically outlines categories for classifying investments in debt and equity securities, namely Held-to-maturity securities, Trading securities, and Available-for-sale securities.

Held-to-maturity securities are those the entity intends and has the ability to hold until maturity, Trading securities are purchased with the intent to sell them in the near term to generate income, and Available-for-sale securities are those that may be sold in the future but are not classified as either of the other two categories.

"Investor-owned entities," however, refers more broadly to the type of organizations that can own investments rather than a specific classification of the investments themselves. This distinction is crucial in financial accounting and reporting, as it impacts how investments are measured and reported on financial statements.