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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.

Intended to be held to maturity.

Always classified with Long-Term Liabilities.

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