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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.
Bond and other securities markets are somewhat more decentralized, but the Securities Industry and Financial Markets Association (SIFMA) has a list of suggested holidays and half days. Finally, the Chicago Mercantile Exchange also provides information on when US equity and other futures markets are open and closed during the holiday season.