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Unrealized holding gains and losses on trading securities are included in earnings because: They measure the success or failure of taking advantage of short-term price
Unrealized holding gains and losses on trading securities are included in earnings because:
They measure the success or failure of taking advantage of short-term price changes.
The IRS mandates the inclusion.
The SEC mandates the inclusion.
They measure the book value of the securities in the balance sheet date.
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