Check out 'Doctor Strange' in 3D, now in theaters! Thanks to everyone at Stereo D for all their great work.
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.
Cash. 1  Short-term marketable securities. 2  Trade notes and accounts receivable. 3  Inventories. 4  Long-term investments. 5  Property and equipment. 6  Intangible assets. 7  Deferred charges.