Why are unrealized gains and losses on available-for-sale, Accounting Basics

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Why are unrealized gains and losses on available-for-sale

Question: Why are unrealized gains and losses on available-for-sale securities not reported in the income statement, but instead are in other comprehensive income, and then shown in accumulated other comprehensive income (AOCI) in the balance sheet? The response must be typed, single spaced, must be in times new roman font (size 12) and must follow the APA format.

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Accounting Basics: Why are unrealized gains and losses on available-for-sale

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