What is the main difference between held-to-maturity investments and trading securities?

• A. Held-to-maturity investments are only for government bonds, while trading securities are for corporate bonds.
• B. Held-to-maturity investments are intended to be held until maturity, while trading securities are bought and sold frequently.
• C. Held-to-maturity investments are always sold at a premium, while trading securities are sold at a discount.
• D. Held-to-maturity investments are recorded at fair value, while trading securities are recorded at cost.

Answer: (B)