Assume a company does not elect the fair value option for reporting financial assets. Realized gains from the sale of marketable debt securities should be included in net income of the period of sale when the marketable debt securities portfolio of which they are a part is classified as

a. Available-for-sale
b. Abailable-for-sale or Held-to-maturity
c. Held-to-maturity
d. Neither

The marketable debt securities portfolio of which they are a part is classified as Held to maturity.

Option: C

Explanation:

Debt securities (bonds) classified as held-to-maturity are reported at premium cost or cost benefit policy. Debt securities classified as available-for-sale or held to maturity are reported at fair value.Investments in market where sellers are not intended to sell the thing in the near term should be categorized as available-for-sale.

Unauthenticated gains and losses on available-for-sale securities should be reported as a different component of aggregate income. In international trade cost benefit hypothesis and sale security option more works.

aa

explanation:

literally the answer is aa. not kidding. aa is a group.

question - in 1827, john walker, a druggist in a small english town, tipped a splint with sulphur, chlorate of potash, and sulphid of antimony, and rubbed it on sandpaper, and it burst into flame. the druggist had discovered the first friction-chemical match, the kind we use to-day. it is called friction-chemical because it is made by mixing certain chemicals together and rubbing them. although walker's match did not require the bottle of acid, nevertheless it was not a good one. it could be lighted only by hard rubbing, and it sputtered and threw fire in all directions. in a few years, however, phosphorus was substituted on the tip for antimony, and the change worked wonders. the match could now be lighted with very little rubbing, and it was no longer necessary to have sandpaper upon which to rub it. it would ignite when rubbed on any dry surface, and there was no longer any sputtering. this was the phosphorus match, the match with which we are so familiar. according the paragraph what was the benefit of the new phosphorus match? it burst into flame when rubbed on sandpaper. it was made by mixing chemicals. it could be ignited on any dry surface. it threw fire in all directions.

answer - matches required natural chemicals