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

Name: Held-to-maturity investments are normally reported at ________.
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Question

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Held-to-maturity investments are reported at amortized cost, which is the original purchase price plus any accrued interest income, minus any principal repayments and any impairment losses. This is because these investments are intended to be held until maturity and not be traded in the market like available-for-sale or trading securities.

Held-To-Maturity Investments Are Normally Reported at ________