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What is the current status of rates under deregulation?
Available-for-sale
This is a classification for investments that a company plans to sell but are not actively traded, with changes in value reported in other comprehensive income.
Unrealized Gain
A profit that has occurred on paper due to an investment's increased value but has not yet been realized through a sale.
Market Value
The estimated worth or price at which an asset would trade in a competitive auction setting.
Accounting
The systematic process of recording, analyzing, and reporting financial transactions of a business or individual.
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