Held-to-Maturity investments are normally reported at ________.

Question

Quizplus · Accepted Answer

Held-to-Maturity investments are reported at amortized cost, which reflects the original purchase price plus any adjustments for the amortization of premiums or discounts. This is in contrast to current market value or historical cost, which are not used for reporting held-to-maturity investments. Average cost may be used for other types of investments, but not specifically for held-to-maturity investments.

Held-To-Maturity Investments Are Normally Reported at ________