LED Corporation owns $1,000,000 of Branch Pharmaceuticals bonds and classifies its investment as securities available-for-sale. The market price of LEDs investment in Branchs bonds fell by $450,000, due to concerns about one of the companys principal drugs. The concerns were justified when the FDA banned the drug. $100,000 of that decline in value already had been included in OCI as a temporary unrealized loss in a prior period. LED views $200,000 of the $450,000 loss as related tocreditlosses, and the other $250,000 asnoncreditlosses. LED thinks it is more likely than not that it will have to sell the investment before fair value recovers.