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13. What is Other Comprehensive Income and on which financial statement(s) is it reported? 14. Why do we account for investments at fair value?

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13. What is "Other Comprehensive Income" and on which financial statement(s) is it reported? 14. Why do we account for investments at fair value? 15. Extra Credit -- Do you think the "Available for Sale" category makes sense or not? There is no correct answer to this question, just support your opinion.

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