Accounting
Marketable Securities
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Marketable securities are investments that can be easily and quickly sold on a public exchange at their current market price. They are highly liquid — meaning you can turn them into cash almost instantly.
Common examples include publicly traded stocks, government bonds, treasury bills, and money market instruments. Companies hold them as a way to earn returns on idle cash while keeping the money accessible.
On the balance sheet, marketable securities appear under current assets because they can be liquidated within a year. They offer a balance between earning interest and maintaining liquidity for unexpected needs.