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Chapter 12: Investments

Horizontales
Holding loss or gain that occurs when investment is sold.
Abbreviation for balance sheet account that holds other comprehensive income from current and previous years.
Debt that investor has positive intent and ability to keep until the end of its term.
Other _____ _____; Changes in equity that do not arise from transactions with owners or net income.
Holding loss or gain that has not actually occurred since investment has not been sold.
Verticales
Debt that is not held-to-maturity or trading.
Method used when Investor has significant influence and typically owns 20% to 50% of voting stock.
Debt available for immediate resale.
_____ _____ through net income; method used by equity investors who do not have significant influence and typically own less than 20% of voting stock.
Method used when the Investor controls more than 50% of voting stock.