A net unrealized loss on a company's long-term portfolio of available for sale securities should be reflected in the current financial statements as

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A net unrealized loss on a company's long-term portfolio of available for sale securities should be reflected in the current financial statements as a component of other comprehensive income. This is because available-for-sale securities are reported at fair value, and changes in fair value are initially recorded in other comprehensive income until the securities are sold.

A Net Unrealized Loss on a Company's Long-Term Portfolio of Available