COST/AMORTIZED FAIR VALUE - NET INCOME FAIR VALUE - OTHER COST MODEL (FV-NI) COMPREHENSIVE INCOME - (FV-OCI) Name of Account Normally DR when Investment is purchased? What to do with transaction costs? Reporting of interest/ dividend using which account? At each reporting date, measure investment at? Unrealized holding gains and losses (changes in FV) are reported in? Report realized holding gains and losses (thru sale of investment) using