For investments in available-for-sale securities, a debit balance in the Unrealized Holding Gain/Loss account ...

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Accounting

For investments in available-for-sale securities, a debit balance in the Unrealized Holding Gain/Loss account

  1. reflects a cumulative unrealized gain.
  2. is reported as a negative element in the accumulated other comprehensive income section of shareholders' equity.
  3. is reported as a positive element in the accumulated other comprehensive income section of shareholders' equity.
  4. is reported as a positive element in the assets section of the balance sheet.

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