According to U.S.GAAP, firms holding debt securities with a positive intent and ability to hold to maturity display such securities in the Investments section of the balance sheet at

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According to U.S.GAAP, when firms have a positive intent and ability to hold debt securities to maturity, they are accounted for at amortized acquisition cost in the Investments section of the balance sheet. This means that the initial cost of acquiring the securities is recorded and then adjusted for any amortization or accrual of interest over time. Market value, maturity value, future value of future cash flows, and present value of future cash flows are not used to value debt securities that are held to maturity under U.S.GAAP.