(v2010.00) Marketable Securities

(Increase in Marketable Securities (v2010.01))

Marketable Securities (v2010.00) are short-term investments intended to be held for no longer than one year), such as short-term certificates of deposit, Treasury bills, Treasury bonds, and cash not entered in Cash (v2000). Their value has generally been recorded at acquisition cost, although an increasing number of companies are stating these securities at the lower of acquisition cost or market value.

For valuation purposes, enter current market values, even if the resulting Balance Sheet does not tie to published financials.