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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.
What is 'Non-Marketable Security'. Nonmarketable securities are securities, typically debt securities, that are difficult to buy or sell due to the fact that they are not traded on any normal, major secondary market exchanges.