What is interest revenue earned on held to maturity debt instrument?
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1) The investment is initially recorded at cost.
2) It is subsequently reported atamortized cost.
3) Unrealized holding gains and losses are not recorded.
4) Interest revenue and realized gains and losses on sales (if any) are included in net income.
1) The investment is initially recorded at cost.
2) It is subsequently reported atamortized cost.
3) Unrealized holding gains and losses are not recorded.
4) Interest revenue and realized gains and losses on sales (if any) are included in net income.
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