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Investments
Reporting categories for Investments in Marketable Securities
4
Accounting
Undergraduate 2
03/28/2007
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Term
Held-to-maturity
 Definition
Debt securities for which the investor has the positive intent and ability to hold to maturity.
Term
Available-for-sale
 Definition
Debt or equity securities not classified as either securities held-to-maturity, or trading securities.

Selling this type of security is dependant on market factors and financia conditions of the company.
Term
Trading Securities
 Definition
Debt or equity securities that are held for immediate resale.
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