Amgen Inc. reports the following disclosure relating to its December 31, 2015, accumulated other comprehensive income.

$ Millions	Foreign Currency Translation	Cash Flow Hedges	Available for sale Securities	Other	AOCI
Balance as of Dec 31, 2014	$(264)	$290	$(19)	$(15)	$(8)
Other Comprehensive Income:
Foreign Currency Translation Adjustments	$(257)				$(257)
Unrealized (Losses) Gains		$150	$(299)	$8	$(141)
Reclassified Adj to Income		$(143)	$76		$(67)
Other				$1	$1
Income Taxes	$10		$(18)		$8

Balance as of 12/31/2015: $(511) $267 $(260) $(6) $(480)

A. How is Amgen accounting for its investment in marketable equity securities? How do you know? (Note: Amgen's 2015 disclosures are consistent with the former accounting rules for marketable equity securities.)

B. Explain how its 2015 financial statements are impacted by Amgen's unrealized losses on its investment in marketable equity securities.

C. Explain the reclassification adjustments to income of $76 million.