Firms may make investments in the debt securities which are categorized as HOLD TO MATURITY, not Trading or Available For Sale.

1 In 15 words or less, explain what is (are) the criteria that must be met for an investment in bonds to be categorized as Hold to Maturity.

2 What is the proper Balance Sheet valuation method to be used for the Hold to Maturity investment? In other words, the dollar amount reported for the investment should represent what? As an example, Accounts Receivable are valued at Net Realizable Value, so how is this investment valued? Your answer is restricted to FIVE WORDS OR LESS!

3-For debt securities properly accounted for as HTM, can the user of the financial statements locate the fair market value of the securities. If yes, where?