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1. Indicate how unrealized holding gains and losses should be reported for debt investments classified as trading, available-for-sale, and held-to-maturity. 2. Explain how to account

1. Indicate how unrealized holding gains and losses should be reported for debt investments classified as trading, available-for-sale, and held-to-maturity.

2. Explain how to account for the impairment of an available-for-sale debt investment.

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