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Unrealized gains or losses on available-for-sale debt investments occur when a company adjusts the investment to ________. A. fair value when an asset is disposed

Unrealized gains or losses on available-for-sale debt investments occur when a company adjusts the investment to ________.

A. fair value when an asset is disposed

B. fair value but has not yet disposed of the asset

C. average value when an asset is disposed

D. average value but has not yet disposed of the asset

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