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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.
There Are Three Types of Securities. 1  1. Equity Securities allow you to own shares of a corporation. 2  2. Debt Securities allow you to provide loans, called bonds, to a company or even a country. 3  3. Derivative Securities are based upon the value of underlying stocks, bonds or other assets.