For available-for-sale equity securities,the Unrealized Loss on Long-Term Investments account should be reported as a(n)

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The Unrealized Loss on Long-Term Investments account reflects the change in value of available-for-sale equity securities that have not been sold. As it is not a realized loss item, it should not be reported on the income statement. It is also not a prior period adjustment or an extraordinary item. Instead, it should be reported as a separate item in the stockholders' equity section of the balance sheet, which shows the difference between the fair value and the cost of the investments.

For Available-For-Sale Equity Securities,the Unrealized Loss on Long-Term Investments Account