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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.
Short Term Investments as Current Assets on the Balance Sheet. These are investments that a company plans to sell shortly or can be sold to provide cash. These short-term investments aren't as readily available as money in a checking account but they provide added cushion if some immediate need were to arise.