Held-to-maturity debt investments are normally reported at ________.

Question

Quizplus · Accepted Answer

Held-to-maturity debt investments are reported at amortized cost, which is the original cost plus any premium or discount amortized over the life of the investment. The investor intends to hold these investments until maturity and therefore does not need to report them at current market value or average cost. Historical cost is the initial cost of acquisition and is used for all investments at the time of purchase.

Held-To-Maturity Debt Investments Are Normally Reported at ________