available-for-sale security


An accounting term used to describe securities that are not expected to be held for a lengthy period of time, or until maturity. Under the U.S. Generally Accepted Accounting Principles (GAAP), all securities owned by a company must be classified in one of three ways: held for trading, held to maturity, or available-for-sale (AFS). AFS securities have a readily available market price. For accounting purposes, they are reported at fair value.

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There was a lot of available-for-sale security and I was really glad about it because it made things a lot easier.

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You should always make sure that you do thorough research before you figure out if you want an available-for-sale security.

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The available-for-sale security was a useful addition to our portfolio as we wanted to remain as liquid as possible for this project.

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