A decrease in the fair value of a security that has not yet been realized through an actual sale of the security is called a(n):

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An unrealized loss refers to a decrease in the fair value of a security that has not yet been sold, and therefore is not a realized loss. Option B (Market loss) is not correct because the term "market loss" is not commonly used in accounting. Option C (Contingent loss) is not correct because a contingent loss is a potential loss that is dependent on a future event, rather than a decrease in fair value. Option D (Realizable loss) is not correct because a realizable loss is a loss that has been realized through an actual sale of the security. Option E (Capitalized loss) is not correct because a capitalized loss refers to an expense that has been recorded as an asset on the balance sheet, which is not applicable in this scenario.

A Decrease in the Fair Value of a Security That