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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: Are also called marketable securities. Investments in marketable securities easily convertible to cash that a company plans to hold for 1 yr or less. They allow the company to invest cash for a short period of time and earn a return until cash is needed. Are the most liquid asset after cash.