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For Available-For-Sale Securities the Unrealized Gain or Loss Account Is

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For available-for-sale securities the unrealized gain or loss account is carried forward to future periods.

Identify the implications of cost changes on production levels and firm’s efficiency.
Understand the concept and implications of economies of scale and diseconomies of scale.
Identify conditions under which a firm experiences economies of scale, constant returns to scale, and diseconomies of scale based on total cost patterns.
Comprehend the difference between rising, falling, and constant long-run average total costs.

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