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ABC Company has been purchasing stock of XYZ Company for a few years. ABC has classified the XYZ Company stock as available-for-sale. ABC has just

ABC Company has been purchasing stock of XYZ Company for a few years. ABC has classified the XYZ Company stock as available-for-sale. ABC has just purchased an additional 10% of XYZ's stock so it now owns 25% and is the largest shareholder. 



How does this last purchase affect ABC's accounting for this stock?

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