When it comes to credit ratings, corporate bonds are classified into two distinct categories: Investment grade or Junk bonds.

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Each idea is referred to as a stock, and those mock securities are classified as "Savings Bonds, " which focus on cost-cutting, "Bow Jones, " which build on existing technologies, and "Spazdaq, " which describes ideas using entirely new technology.

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However, agencies may recognize market adjustments on bills, notes, bonds, and zero coupon bond securities classified as available-for-sale.

WHITEHOUSE: M-03-01, Business Rules for Intragovernmental Transactions, Attachment B | The White House