Short-term Investments is a line item on the balance sheet that reports the value of a company’s assets that are invested in financial instruments that can be easily sold or mature within one year. Short-term investments include marketable securities such as stocks, bonds, certificates of deposit, treasury bills, commercial paper, and money market funds. Short-term investments are classified as current assets because they provide a source of liquidity and income for the company. Short-term investments are also known as temporary investments or marketable securities.