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BBBY » Topics » 4) Investment Securities

This excerpt taken from the BBBY 10-Q filed Jan 12, 2005.

4) Investment Securities

 

Investment securities at November 27, 2004 consist primarily of U.S. Government Agency debt securities and municipal debt securities. Because the Company has the ability and intent to hold the securities until maturity, it classifies its securities as held-to-maturity. These investment securities are recorded at amortized cost.  Premiums are amortized and discounts are accreted over the life of the related held-to-maturity securities as adjustments to interest income using the effective interest method. Dividend and interest income are recognized when earned.

 

This excerpt taken from the BBBY 10-Q filed Jan 4, 2005.

4) Investment Securities

 

Investment securities at November 27, 2004 consist primarily of U.S. Government Agency debt securities and municipal debt securities. Because the Company has the ability and intent to hold the securities until maturity, it classifies its securities as held-to-maturity. These investment securities are recorded at amortized cost.  Premiums are amortized and discounts are accreted over the life of the related held-to-maturity securities as adjustments to interest income using the effective interest method. Dividend and interest income are recognized when earned.

 

EXCERPTS ON THIS PAGE:

10-Q
Jan 12, 2005
10-Q
Jan 4, 2005

RELATED TOPICS for BBBY:

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