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.
If so, then you might want to consider that it's the most shorted stock on the Dow Jones Industrial Average. Buying stock in a company like Alcoa (NYSE:AA) is no sure thing, as the aluminum giant has struggled over the last few years against the global economic malaise and heightened competition from state-backed entities in China and elsewhere.