Held-to-maturity (HTM) securities are purchased to be owned until maturity. For example, a company's management might invest in a bond that they plan to hold to maturity. There are different accounting treatments for HTM securities compared to securities that are liquidated in the short term.

Is held to maturity a current asset?

Held to maturity securities are reported as long-term assets at amortized cost unless they mature within one year. If the maturity date is in one year or less, held to maturity securities are reported as current assets.

What is a held to maturity debt security?

Held to maturity securities are securities that companies purchase and intend to hold until they mature. They are unlike trading securities. The securities are issued within the company's industry, or available for sale securities.