A company is trying to determine whether a debt security should be classified as a trading security or an available-for-sale security. Does the Codification provide guidance on a specific time period that an investor intends to hold a security? Is there a defined cut-off for an intended holding period? Identify the relevant authoritative guidance. (Use the following ASC citation format: ASC 000- 00-00-00. Make sure to include ASC in your citation.)