**NOTE: U.S. GAAP (ASU 2016-13) SAYS COMPANIES CAN NO LONGER TREAT EQUITY INVESTMENTS AS AVAILABLE-FOR-SALE BEGINNING IN 2018**

This video shows how to do the accounting for Available-for-Sale Securities. Available-for-Sale Securities are marked to market, but unlike Trading Securities the unrealized gains or losses bypass the Income Statement and go to Other Comprehensive Income (unless the investor elects for unrealized gains or losses to go to the Income Statement). When the investor ultimately sells the Available-for-Sale securities, a realized gain or loss is recorded.