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.
Money Market Funds. These funds seek to generate returns by investing in short-term securities, generally those with terms of less than one year, that relate to the money market at large. While returns from these funds can involve an element of capital gain, proceeds from earned interest are the primary component.