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.

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