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Which of the following is not an asset?
Held-to-maturity
Held-to-maturity refers to an investment strategy where the investor intends to hold a financial asset until its maturity date.
Fair Value
The estimated market price at which an asset or liability could be bought or sold in a transaction between willing parties.
Held-to-maturity Investments
Securities that a company has the intent and ability to hold until a fixed maturity date, typically reported at amortized cost on the balance sheet.
Fair Value
The estimated market value of an asset or liability, based on current prices in an open and competitive marketplace.
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