Unrealized holding gains and losses: An unrealized gain is a profit recorded on paper results from the investment. It occurs when shares prices increase after investor purchases it, but an individual has to sell it, till the time it is not sold the amount of increase in share price is recorded as an unrealized gain.
An unrealized loss is a loss recorded on paper results from the investment. It occurs when shares prices decrease after investor purchases it, but an individual has to sell it, till the time it is not sold the amount of decrease in share price is recorded as an unrealized loss.
Trading securities: Any debt securities which is held with the intention to make a short term profit are called trading securities. They are held with an intention to sell.
Available-for-sale securities: A debt or equity securities which are purchased with the intention of selling it before its maturity, or selling prior to the longest time period in case if security is without its maturity are available-for-sale securities.
Held-to-maturity: Held-to-maturity securities, states that securities are purchased with an intention of holding it till maturity.
To determine and report of unrealized holding gains and losses for debt investments classified as trading, available-for-sale, and held-to-maturity.

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Chapter 17 Solutions
Intermediate Accounting, 17e Rockford Practice Set
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