The Provisions of U

The provisions of U.S.GAAP require firms to classify marketable securities into the following categories except

A) debt securities held to maturity for which a firm has both the intent and the ability to hold to maturity-shown on the balance sheet at an amount based on acquisition cost, but subject to impairment.
B) debt and equity securities held as trading securities shown on the balance sheet at fair value, with changes in fair value of securities held at the end of the accounting period reported each period in net income.
C) debt and equity securities held as securities available-for-sale shown on the balance sheet at fair value, with unrealized changes in fair value of securities held at the end of the accounting period included in other comprehensive income, and realized changes in fair value included in net income when a firm sells the securities.
D) debt and equity securities held as securities available-for-sale shown on the balance sheet at fair value, with changes in fair value of securities held at the end of the accounting period reported each period in net income.
E) none of the above