A company invests in marketable securities using its excess cash. Over the course of the year the value of these securities goes UP!

How are net market value increases in these investments - between the beginning and end of the year - treated?

Which ONE of the below is the BEST answer, under current GAAP?

Assume - for this question - that the 1,000 varied securities, which were owned, increased by $200,000 in value during the year.

A. The $200,000 is recorded as net income.

B. The $200,000 is recorded as an increase in Accumulated Other Comprehensive Income ("AOCI").

C. The $200,000 increase in value is ignored, and the marketable securities remain recorded at their original cost.

D. The $200,000 is recorded as an increase in common stock stated capital