How should the decline in market value be handled by


The market value of Helig Forestry and Mining Corporation common stock dropped 6 1/8 points when the federal government passed new legislation banning one of the company's primary techniques for extracting ore. Harris Corporation owns shares of Helig and classifies its investment as securities available-for-sale. How should the decline in market value be handled by Harris? 

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Accounting Basics: How should the decline in market value be handled by
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