Check out 'Doctor Strange' in 3D, now in theaters! Thanks to everyone at Stereo D for all their great work.
All marketable debt securities are held at cost on a company's balance sheet as a current asset, until a gain or loss is realized upon the sale of the debt instrument. Marketable debt securities are held as short-term investments and are expected to be sold within one year. If a debt security is expected to be held for longer than one year, it should be classified as a long-term investment on the company's balance sheet.
What are marketable securities and investment securities assets? Many companies own securities issued by other companies, such as stock shares (equity) or bonds (debt). Such securities are added to the company's asset base, usually under the direction of senior financial officers or the Board of Directors.