International Financial Reporting Standard No. 16 provides companies the option of valuing property, plant, and equipment at either historic cost or fair value. If fair value is selected, then the property, plant, and equipment must be revalued periodically to fair value. Under fair value, if there is an increase in the value of the property, plant, and equipment during the reporting period, then the increase is credited to stockholders equity. However, if there is a decrease in fair value, then the decrease is reported as an expense for the period.

Since International accounting is similar to the treatment of unrealized gains and losses for available-for-sale investments, show how they would be reported?