Under Current U

question 49

Multiple Choice

Under current U.S.GAAP,unrealized gains and losses from four balance sheet items are reported in accumulated other comprehensive income or loss.Which of the following is not one of the balance sheet items?

• A) Derivatives held as cash flow hedges
• B) Deferred tax assets related to net operating loss carryforwards
• C) Minimum pension obligations
• D) Investment securities classified as available for sale

---

Definitions:

Production Location

The geographical site where goods or services are produced, influenced by factors such as cost, access to markets, and regulations.

Weight and Volume

Measurements that describe the mass and spatial dimensions of an object, critical in numerous fields such as shipping, engineering, and cooking.

Supply Chain

The network of organizations, people, activities, information, and resources involved in creating a product from supplier to consumer.

Data Analytics

The process of examining, cleaning, transforming, and modeling data with the goal of discovering useful information, informing conclusions, and supporting decision-making.