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.
ETFs are invested in broad baskets of securities and aren't of help for investors wishing to bet against an individual stock. Companies such as Apple Inc. ( AAPL) and Intel Corporation ( INTC) are among the largest in the world, but also are two of the most heavily shorted stocks in the market. Short sales also have the advantage of low tracking error.