This video shows how to account for the sale of an available-for-sale debt investment. Available-for-sale debt investments are marked to market (fair value), with unrealized gains or losses bypassing the Income Statement and going to an account called Other Comprehensive Income. When an available-for-sale investment is sold, however, there may be a realized gain or loss that affects Net Income. This video provides an example of such a case and shows how to account for it.