What is the effect on a company's cash flows and reported profit from accounting for an investment as a trading security as compared to accounting for it as an available-for-sale security? 
Definitions:
Emotional Basis
The foundation or motivation for an action or decision rooted in feelings rather than logical reasoning.
Tax Shift
The process by which the economic burden of a tax is transferred from the entity legally responsible for it to another party, typically from sellers to buyers or vice versa.
Polluters Pay
The principle that those who produce pollution should bear the cost of managing it to prevent damage to human health or the environment.
Environmental Damage
The harm caused to the natural environment due to human activities or natural disasters.
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