Marketable securities

Last Updated: Jun 7, 2019

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Marketable securities, sometimes called "marketable equity securities" are stocks and bonds of other companies held that can be readily sold on stock exchanges or over-the-counter markets and that the company plans to sell as needed for cash. Classified as current assets on a GAAP balance sheet and are thus part of working capital. If held for a long-term investment, would be classified as a non-current asset under GAAP accounting. In general, a lower of cost-or-market valuation is used (under FASB 12), but short term classifications may impact the presentation and valuation on the balance sheet.