Income statement for unrealized holding loss


Problem:

Valet Corp. began operations in 2010. An analysis of Valet's equity securities portfolio acquired in 2010 shows the following totals at December 31, 2010 for trading and available-for-sale securities:

Trading Securities Avalable For Sale Securities

Aggragate Cost $90,000 $110,000
Aggragate Fair Value 65,000 95,000

What amount should Valet report in its 2010 income statement for unrealized holding loss?

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Finance Basics: Income statement for unrealized holding loss
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