What does the account Unrealized Holding Gain (or Loss)on Investment represent? How is this account presented in the financial statements for short-term investments classi-fied as available-for-sale securities?

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What does the account Unrealized Holding Gain (or Loss)
on Investment represent? How is this account presented in

the financial statements for short-term investments classi-
fied as available-for-sale securities?

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