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Company Z has a bond whose credit rating was upgraded. The bond was originally issued at $400,000, but its fair value today is $420,000. The

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Company Z has a bond whose credit rating was upgraded. The bond was originally issued at $400,000, but its fair value today is $420,000. The company needs to record an unrealized holding that gets reported in __ Gain: OCI Loss; OCI Gain: Net income Loss, Net income

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