Debt securities that are accounted for at amortized cost, not fair value, are Accounting Chapter 17 Debt securities that are accounted for at amortized cost, not fair value, are a. held-to-maturity debt securities. b. trading debt securities. c. available-for-sale debt securities. d. never-sell debt securities. Answer: A Learn More : Share this Share on FacebookTweet on TwitterPlus on Google+