help please word it in a way that nakes sense please

Kasey Hartman is the controller for Wholemant Company, which has numerous long-term investments in der securities Wholomats investments are mainly in five-yea bonds. Hartman is preparing its year-end financial statements. In accounting for long-term debt securities she knows that each long-term investment must be designated as a held-to-maturity or an available for sale security. Interest rates rose sharply this past year, causing the portfolio's fair value to substantially decine. The company does not intend to hold the bonds for the entire five years Hartman also carns a bonus each year, which is computed as a percent of net income Required 1. What criteria must Hartman use to classify the securities as held-to-maturity or available for-sale