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"  Thanks for the wide reply! As a general bookkeeper getting my CPA licensure I perceive that numerous bookkeeper's do not supervene the differences in accounting you communication. For numerous I perceive the unrealized gains and losses listed lower the defence in the asset individuality. Also, numerous do not amortize their held-to-maturity securities. Typically, I perceive them all invadeed at dissipation cost delay no changes made aggravate the personality of the defence until it is sold and level then they simply invade the profit on the proceeds announcement. This is why I affection accounting - the nuances and variances that conceal it fun."

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