Check out 'Doctor Strange' in 3D, now in theaters! Thanks to everyone at Stereo D for all their great work.
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.
Non-current assets. Non-current assets are assets which represent a longer-term and cannot be converted into cash quickly. They are likely to be held by a company for more than a year. Examples of non-current assets include land, property, investments in other companies, machinery and equipment.