Fair Value Option The investment is carried at fair value.
{"Image DocumentName": "Fair Value Option The investment is carried at fair value.", "Image ImageDescription": "GAAP allows companies to use a fair value option for HTM, AFS, and equity method investments. The investment is carried at fair value. Unrealized gains and losses are included in income. For HTM and AFS investments, this amounts to classifying the investments as trading. For equity method investments, the investment is still classified on the balance sheet with equity method investments, but the portion at fair value must be clearly indicated. The fair value option is determined for each individual investment, and is irrevocable. GAAP allows companies to use a fair value option for HTM, AFS, and equity method investments as long as. The investment is carried at fair value and. Unrealized gains and losses are included in income. For HTM and AFS investments, this amounts to classifying the investments as trading. For equity method investments, the investment is still classified on the balance sheet with equity method investments, but the portion at fair value must be clearly indicated. The fair value option is determined for each individual investment, and is irrevocable.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}