MARKETABLE SECURITIES

Classification b/s Reported Unrealized g/l Cf

Trading Current FV IDEA Operating or Investing
AFS Securities Noncurrent FV PUFFE Investing
HTM Debt Noncurrent Amort. Cost NONE Investing

FROM TO TRF ACCT FOR UNREALIZED HOLDING G/L

Trading Any Other NO ADJ
Any Other Trading Recognize in Current Earnings
HTM (Debt) Securities AFS (Debt) FV Record in OCI
AFS (Debt) HTM (Debt) Amortize G/L from OCI w. bond
Prem/Discount Amortization

IMPAIRED Write down to fair value

SOLD Realize G/L on I/s for current period
INCOME TAX EFFECTS Only when sold

COST METHOD (< 20% / DOESN’T EXERCISE SIGNIFICANT INFLUENCE)