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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.
If I own 0 to 20% of the stock, I have no influence. That's cost, or in this case, marketable securities, but within marketable securities there's different categories called trading available and held to maturity. You'll see here, top of the page, it says, When investment is made in securities, debt or equity..