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FASB defines three categories into which a provider classifies investments: A. Asset classes A, B, and C B. Held to maturity securities; Trading securities; and

FASB defines three categories into which a provider classifies investments: A. Asset classes A, B, and C B. Held to maturity securities; Trading securities; and Available for sale securities C. Operating investments; Strategic reserving; and Capital growth D. Short term securities; Long term securities; and Annuities 42 / 76

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