'''Available for sale''' (AFS) is an accounting [[term]] used to classify financial assets.
AFS is one of the three general classifications, along with [['''held for trading]]''' and [['''held to maturity]]''', under [[U.S. generally accepted accounting principles|United States of America (U.S.) generally accepted accounting principles]] (US GAAP), specifically, the [[Financial Accounting Standards Board|FAS]] 133. The [[International Financial Reporting Standards|IFRS]] also includes a fourth classification: [[loans]] and [[receivables]].
