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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.
A security is generally a fungible, negotiable financial instrument representing financial value. 1 Securities are broadly categorized into: 1  debt securities (such as banknotes, bonds and debentures),2  equity securities, e.g., common stocks; and, 3  derivative contracts, such as forwards, futures, options and swaps. security is generally a fungible, negotiable financial instrument representing financial value. 1 Securities are broadly categorized into: 1  debt securities (such as banknotes, bonds and debentures),