held-to-maturity classification

Assets2

1. 320-10Overall320 Investments—Debt Securities

   ASC 320-10 governs the accounting and reporting for all investments in debt securities (post-ASU 2016-01, equity securities moved to Topic 321). At acquisition an entity must classify each debt security as trading, available-for-sale, or held-to-maturity (320-10-25-1) and document that classification (320-10-25-2); trading and AFS securities are carried at fair value (unrealized gains/losses in earnings and OCI, respectively) while HTM securities are carried at amortized cost (320-10-35-1). The Subtopic's core tension is the restrictive "positive intent and ability to hold to maturity" standard, the narrow list of sales/transfers that do not "taint" the HTM portfolio, and the required category disclosures.

2. 320-942Financial Services—Depository and Lending320 Investments—Debt Securities

   This industry Subtopic supplements ASC 320-10 for depository and financial institutions (banks, thrifts, savings banks, credit unions, finance companies, insurance entities), addressing how they measure and disclose investments in debt and equity securities. Its core content is disclosure: securities must be broken out by prescribed major security types and by at least four maturity groupings, collateral pledged must be disclosed, and the accounting policy (including basis for classification) explained. It also confirms that amortization or accretion of debt securities generally runs from the purchase date to maturity, and that bank regulators' general divestiture authority does not by itself defeat held-to-maturity classification.