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Available-for-sale debt securities are: Recorded at cost and remain at cost over the life of the investment. Reported at historical cost, adjusted for the amortized
Available-for-sale debt securities are:
Recorded at cost and remain at cost over the life of the investment.
Reported at historical cost, adjusted for the amortized amount of any difference between cost and maturity value.
Reported at fair value on the balance sheet.
Always classified with Long-Term Liabilities.
Intended to be held to maturity.
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