When an impairment of an investment that is classified as available for sale occurs for a reason that is judged to be "other than temporary," the investment is written down to its fair value and the amount of the write-down is:

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When an impairment of an investment that is classified as available for sale occurs for a reason that is judged to be "other than temporary," the investment is written down to its fair value and the amount of the write-down is included in net income. This means that the loss will be reflected in the company's financial statements and affect its profitability. The other choices are not appropriate for recording an impairment loss.

When an Impairment of an Investment That Is Classified as Available