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Debit security means bonds . Trading securities are acquired for the purpose of selling them throughout short term and at the end of fiscal year evaluate at its fair value then the difference its acquired cost and fair value treated on the income statement . Available for sale means that the management didn't decide yet either it will sell the bonds at the short run or it will held them to maturity date and the difference among fair and acquired value treated as other comprehensive item on the comprehensive income statement .
Debt security a term used to describe government bonds , corporate bond etc. Trading debt security are bought and sold under normal business operations while held for sale assets refer to the asset whose carrying amount will be recovered principally through a sale transaction rather than through continuing use
like govt. bonds,corporate bonds,preferred stock
Debt security refers to a debt instrument, such as a government bond, corporate bond, certificate of deposit (CD), municipal bond or preferred stock, that can be bought or sold between two parties and has basic terms defined, such as notional amount (amount borrowed), interest rate, and maturity and renewal date. It also includes collateralized securities, such as collateralized debt obligations (CDOs), collateralized mortgage obligations (CMOs), mortgage-backed securities issued by the Government National Mortgage Association (GNMAs) and zero-coupon securities.