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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.
View Full Document. 1  Marketable securities are short term, interest-earning money market instruments. The level oF cash and money and marketable securities held by frms is determined by the motives oF holding them. 2  BUSINESS FINANCE 182 .The working balance of cash is maintained for transaction purposes.