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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.
You can use marketable assets to keep your business going through the ups and downs of business cycles. This classification of assets includes anything you could turn into cash within one year. This can include physical property, equipment, inventory and debt securities such as Treasury Notes, Treasury Bills and Treasury Bonds. If you know how to use marketable assets, you can get cash in the lean times and still make a profit. Selling assets should be your last resort for raising cash.