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Gains and losses on speculative securities, fair value hedges, and the ineffective portion of cash flow hedges are included in A. contributed capital each period.

Gains and losses on speculative securities, fair value hedges, and the ineffective portion of cash flow hedges are included in

A. contributed capital each period.

B. accumulated other comprehensive income each period.

C. an adjustment to the ending balance of retained earnings.

D. net income each period.

E. an adjustment to the beginning balance of retained earnings.

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