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All investments in debt securities are classified for reporting purposes in one of three categories. What are the three categories and how is unrealized gain/loss

All investments in debt securities are classified for reporting purposes in one of three categories. What are the three categories and how is unrealized gain/loss accounted for in each one? Make sure to be thorough in your response, specifically naming the 3 types AND how the unrealized gain/loss is accounted for on financial statements.

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