Which of the following categories of investments are reported at their fair values on the balance sheet and have unrealized holding gains and losses included as a separate component of stockholders' equity?

Question

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Available-for-sale securities are reported at their fair values on the balance sheet and any unrealized holding gains or losses are included as a separate component of stockholders' equity. Held-to-maturity debt securities are reported at amortized cost, trading securities are reported at fair value with unrealized gains and losses included in net income, and marketable securities can refer to a variety of investments and may be reported at either amortized cost or fair value.

Which of the Following Categories of Investments Are Reported at Their