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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.
Current Assets include assets that are expected to be converted into cash within a year from the balance sheet date. Cash. Bank deposits. Accounts receivable (due within a year from the balance sheet date) Notes receivable (due within a year from the balance sheet date) Marketable securities. Short-term loans.