X ( + om/webapps/assessment/laki/launch.jsp?course assessment_id=19397_1&course id _19831_1&content_id=_264255 1&step null Remaining Time: 44 minutes, 13 seconds. Question Completion Status: QUESTION 9 How is the premium or discount on held-to-maturity bond investments presented on the balance sheet? O as a part of the cost of the investment and amortized over a period not to exceed five years as a part of the cost of the investment and amortized over the remaining life of the bonds in a separate account that is reported separately from the bonds and amortized over a period not to exceed five years in a separate account that is reported separately from the investment account and not amortized QUESTION 10 The carrying value of held-to-maturity debt securities is the original purchase amount O amortized cost market value lower of amortized cost or market value X ( + om/webapps/assessment/laki/launch.jsp?course assessment_id=19397_1&course id _19831_1&content_id=_264255 1&step null Remaining Time: 44 minutes, 13 seconds. Question Completion Status: QUESTION 9 How is the premium or discount on held-to-maturity bond investments presented on the balance sheet? O as a part of the cost of the investment and amortized over a period not to exceed five years as a part of the cost of the investment and amortized over the remaining life of the bonds in a separate account that is reported separately from the bonds and amortized over a period not to exceed five years in a separate account that is reported separately from the investment account and not amortized QUESTION 10 The carrying value of held-to-maturity debt securities is the original purchase amount O amortized cost market value lower of amortized cost or market value