Lindor and Sons purchased an available-for-sale investment for $800,000. The fair value of that investment is $750,000 at the end of the current fiscal year. The company’s total net income for the year is approximately $2,500,000.
Based on this information, which of the following statements is accurate?

a. The company will recognize an unrealized holding loss.
b. The company will need to report their investment at an amortized cost.
c. The company will be unable to include the unrealized gain or loss in their comprehensive income.
d. The company will not recognize their dividends as revenue.

Acontractor was awarded a purchase order for commercial items for $1.5 million under the authority of far subpart 13.5. the purchase order was issued in november 2010 and containedall applicable clauses that were current as of the date of the purchase order. under the purchase order, the contractor is required to comply with a small business subcontracting plan that contains all of the required elements. which of the following is true? a.the contractor must submit a standard form 294, subcontracting report for individual contracts. b.the contractor must submit an individual subcontracting report through the electronic subcontracting reporting system (esrs). c.the contractor may submit either an sf 294 or report its subcontracting through esrs. d.the contractor is not required to submit any subcontracting reports.