LOGGER and Liang all Sales at Investment ASSETS UIL REALIZED FAILS and LOSSES; On THE ITZTITLE StayUnrealized Losses and Gains on investment assets are on the Income statement if the Investmicstrading securities and are on the stockholders' Equity section of the balance sheet if the investmavailable for sale securities las either & contra or adjunct account to the total of paid in capital &retained carings )Hold to Maturity Securities are long-term investmentsInvestments in Subsidiary Company ( under the equity' method ; arc long-term investmentsInvestment Income ( our share of subsidiary net income under the equity method'; is on the intoStatementDividend Revenue is on the income statement2. Classified Balance Sheet *W/'s will now have FOUR asset categories : current , plant , intangible, and long-term investments