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What Is OCI? What Types of Items Would Be Included

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What is OCI? What types of items would be included in OCI? Where in the financial statements would this be reflected? What is the rationale for this?


Definitions:

Glia

Non-neuronal cells in the nervous system that provide support and protection for neurons.

Axon

A long, slender projection of a neuron that transmits electrical impulses away from the neuron's cell body to other neurons or to muscles or glands.

Soma

The cell body of a neuron, containing the nucleus and cytoplasm.

Dendrite

Branched extensions of a neuron that act to conduct the electrochemical stimulation received from other neural cells to the cell body, or soma.

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