Long-term investments in debt securities not classified as trading or held-to-maturity securities are classified as available-for-sale securities.

Long-term investments in debt securities that are not classified as trading or held-to-maturity securities are classified as available-for-sale securities under GAAP (Generally Accepted Accounting Principles). Available-for-sale securities are reported at fair value on the balance sheet, with any unrealized gains or losses reported in other comprehensive income until the securities are sold or impaired.