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If a company elected the fair value option for the debt investments in Barr, what would be the value of investments in Barr reported in

If a company elected the fair value option for the debt investments in Barr, what would be the value of investments in Barr reported in year end balance sheet?

If a company reported the debt investments in Barr as held-to-maturity securities without electing the fair value option, what would be the value of investments in Barr reported on year end balance sheet?

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