On both December 31, 20X4, and December 31, 20X5, Kopp Co.'s only marketable equity security had the same market value, which was below cost. Kopp considered the decline in value to be temporary in 20X4 but other than temporary in 20X5. At the end of both years the security was classified as a noncurrent asset. Kopp could not exercise significant influence over the investee. What should be the effects of the determination that the decline was other than temporary on Kopp's 20X5 net noncurrent assets and net income?