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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.
Marketable equity securities can be both common stock or preferred stock. They are equity securities of a public company held by another corporation, and are listed on that holding company's balance sheet.