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| A marketable equity security is transferred from the available-for-sale portfolio to the trading securities portfolio. At the transfer date, the security’s cost exceeds its market value. What amount is used at the transfer date to record the security in the trading portfolio? A. Market value, regardless of whether the decline in market value below cost is considered permanent or temporary. B. Market value, only if the decline in market value below cost is considered permanent. C. Cost, if the decline in market value below cost is considered temporary. D. Cost, regardless of whether the decline in market value below cost is considered permanent or temporary. |
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