Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.

A.True

B.False

B. False

Available-for-sale securities are not necessarily expected to be sold in the future. They are investments that a company holds with the intention of selling them eventually, but the specific timing of the sale is not predetermined. These securities are not actively traded for profit but may be bought or sold opportunistically. The classification of available-for-sale securities also includes investments in debt or equity securities that do not fit the criteria for classification as held-to-maturity or trading securities.