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Which one of the following equations has a graph that is parallel to the line shown in the graph below?
Available-for-Sale Investments
Financial assets not classified as held-to-maturity or trading securities, which can be sold in response to liquidity needs or changes in interest rates.
Valuation Allowance
A reserve set aside to account for potential decreases in the value of an asset, often used in relation to deferred tax assets to indicate that it may not be fully realized.
Comprehensive Income
The total change in equity for a business enterprise during a period from transactions and other events and circumstances from non-owner sources.
Other Comprehensive Income
Elements of income that are not included in net income, including items like foreign currency translation adjustments and unrealized gains or losses on securities.
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