Available for sale are debt securities that are not classified as held-to-maturity or trading. Like trading securities, available-for-sale debt securities are presented at their fair value and periodically adjusted. When the fair value is adjusted, an unrealized gain or loss is recognized as part of other comprehensive income. Similar to trading securities, a gain is recognized when the fair value increases and a loss is recognized when the fair value decreases. Interest and gain or losses from sales are also recognized. Can these be moved between categories?