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Both trading and available-for-sale securities are reported at fair value, but the reported changes from cost are reported as _____________________________________________ for a trading security and

Both trading and available-for-sale securities are reported at fair value, but the reported changes from cost are reported as _____________________________________________ for a trading security and are reported as _____________________________________________ for an available-for-sale security.

List the three categories used by companies to classify debt and stock investments.

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