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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.
In order for an investment asset to qualify as a marketable securities, both of the following conditions must: 1  There must be an accessible, active market for the securities. If so, the securities can be considered liquid assets with a reliably assessed market value.