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What are Comprehensive Income, Other Comprehensive Income (OCI) and Accumulated Other Comprehensive Income (AOCI)? What types of items are often included in Other Comprehensive Income?

  • What are Comprehensive Income, Other Comprehensive Income (OCI) and Accumulated Other Comprehensive Income (AOCI)?

  • What types of items are often included in Other Comprehensive Income?

  • Why do you think these items are included in OCI instead of Net Income?

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