Which of the following items would be included in comprehensive income but not reported as a component of net income?

Question

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An unrealized gain on the portfolio of available-for-sale marketable securities is included in comprehensive income but is not reported as a component of net income until the securities are sold. The other options, such as a lower-of-cost-or-market write-down of inventory, a material loss due to natural disaster, or a gain on the sale of a segment of the business, are recognized in the income statement as they affect the net income.

Which of the Following Items Would Be Included in Comprehensive