#11 please

Could the company's declaration of intent of their investments as "available for sale" rather than as "trading securities" possibly be used to manipulate reported income? Why or why not? What does an "other than temporary" (aka OTT) loss mean and what is an example of such an event? Why would GAAP allow certain investments to be "written up" to their fair market value when, for virtually all other assets (inventory, property, intangibles), no "write up" in value is allowed? In which financial statement, and in which section of that financial statement, does "Accumulated Other Comprehensive Income" get disclosed