Please answer the question in a minimum of 1 paragraph and cite all sources. Thank you.

Reporting an investment at its fair value means adjusting its carrying amount for changes in fair value after its acquisition (or since the last reporting date if it was held at that time). Such changes are called unrealized holding gains and losses because they haven't yet been realized through the sale of security. If the security is classified as available-for-sale, how are unrealized holding gains and losses typically reported?