except fv through surplus/deficit

false

fair value plus transaction costs

false

monthly bank reconciliation (adjusting method)

acquired within 3 months before maturity

false

false

75%

true

false

exceeds
except fv through surplus/deficit
true

fv through surplus/deficit
false

true

true
 1,456,792 + 125,919

1,582,711 * 14%

1,800,000 - (1,582,711 + 21,580)

1,582,711*14% = 221,580
221,580*10% = 21,580