In a prior period, an entity recognized an impairment loss on an available-for- sale debt security. The security subsequently recovered a portion of its fair value. The entity wants to know whether the cost basis of the security can be adjusted to reflect the recovery. Find the proper citation that provides guidance on this issue. Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Type the topic here. Correctly formatted FASB ASC topics are 3 digits. FASB ASC Some examples of correctly formatted FASB ASC responses are 205-10-05-1, 323-740-S25-