Financial budgets include the A) capital expenditures budget. B) production budget. C) marketing costs budget. D) administrative costs budget. 2) For decision making, a listing of the relevant costs A) will help the decision maker concentrate on the pertinent data. B) will only include future costs. C) will only include costs that differ among alternatives. D) should include all of the above. An investor in trading securities has the following information available at December 31, 2012: How does the investor report the change in market value on the trading securities at December 31, 2012? A) unrealized loss of $1,000 on income statement B) unrealized gain of $1,000 on income statement C) $1,000 is added to other comprehensive income account on the balance sheet D) $1,000 is subtracted from the other comprehensive income account on the balance sheet Company B has 40,000 shares of its common stock outstanding. Company A owns 15,000 shares of Company B's stock. What method should Company A use to account for its investment in Company B? A) market-value B) equity C) consolidated D) available-for-sale