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AOCI Available for Sale			The unrealized gain account, which also has a $30,000 balance, represents the accumulated other comprehensive income which is reported as a separate component of stockholders' equity. Impact of accounting for derivatives on other comprehensive income by Waters, Gary L.; Wilson, Arlette C. / The National Public Accountant A company's disclosure on the face of the statement, in the statement of changes in equity or in notes to the financial statement of accumulated balances of each component of accumulated other comprehensive income should correspond to the classifications used in other financial statements for components of comprehensive income. How companies report income by Meeting, David T. / Journal of Accountancy Comparing the change in accumulated other comprehensive income (AOCI) of year-end 2007 to first quarter 2008, there was a 5. A.M. Best Special Report: Fair-Value Standard Impacts Insurers' ... by Business Wire			Accrual of Obligation Accrual Rate Accruals accrue Accrued Assets Accrued Benefit Cost Method Accrued Benefits accrued but unpaid accrued depreciation Accrued Discount Accrued Dividend Accrued Expense Accrued Income Accrued Income Scheme accrued interest Accrued Market Discount Accrued Taxes Acculturation Accumulate Accumulated Amount Accumulated Benefit Obligation Accumulated Depletion accumulated depreciation accumulated dividend Accumulated Earnings Tax Accumulated Other Comprehensive Income Accumulated Profits Tax Accumulation Accumulation Area Accumulation Benefits Accumulation Period Accumulation Plan Accumulation Trust Accumulation Unit Accumulation Unit Value Accumulation/Distribution Line Accuracy Acelerador financiero Aceptacion bancaria Aceptacion condicional ACES Acetate Acetate Proof ACH Acheter Acheteur Achicar el margen Acid Rain Acid Test Ratio Acid-Test Ratio Acionista			Accumulated Delta Range Accumulated Depletion Accumulated Deployed Time Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation accumulated discrepancy accumulated divergence Accumulated dividend Accumulated Dividends accumulated dose accumulated dose equivalent Accumulated Earnings and Profits Accumulated Earnings Tax Accumulated Earnings Tax Accumulated Earnings Taxes Accumulated Earnings Taxes Accumulated Freezing Degree Day Accumulated Funds Used During Construction Accumulated Generating Operation Accumulated Hazard Rate Accumulated Income Accumulated Income Payment Accumulated Investment Value Accumulated Mission Elapsed Time Accumulated Operating Results Accumulated or Sampled on board Accumulated Other Comprehensive Income Accumulated Other Comprehensive Loss Accumulated Ozone exposure over a threshold of 100 Parts Per Billion Accumulated Ozone Exposure over a threshold of 40 Parts Per Billion Accumulated Path Metric Accumulated Pension Benefit Obligation Accumulated Postretirement Benefit Obligation Accumulated Postretirement Benefit Obligation Accumulated Postretirement Benefit Obligations Accumulated Profit Accumulated Profits Accumulated profits tax Accumulated profits tax Accumulated Profits Taxes Accumulated Provision for Depreciation Accumulated taste accumulated temperature Accumulated thermal unit Accumulated Time Analysis Accumulated Time of Leave Accumulated Value Accumulated Values Accumulated Years of Potential Productive Life Lost accumulates accumulates accumulates accumulates accumulates accumulating accumulating accumulating

Financial Dictionary

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