1. Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.

   	Unrealized holding gains and losses
   	Impairment of securities available for sale
   	Losses of investee
   	Amortization of a patent that was obtained in a business acquisition

   A.	Reported in the income statement for trading securities.
   B.	Recognized only to the extent of carrying value under the equity method.
   C.	Requires recognition in the income statement if judged to be other than temporary.
   D.	Reduces investment account under the equity method if its fair value is higher than its book value.