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Use ASC Topic 320 • section defines o Amortized Cost Basis (use pending content definition) as the amount at which a financing receivable or is originated or acquired, applicable accrued interest, accretion, or amortization of premium, discount, and net deferred fees or costs, collection of cash, writeoffs, foreign exchange, and fair value hedge accounting adjustments. o Available-for-Sale Securities as Investments classified as either or as securities. for o Debt Security any security representing a relationship with an entity.
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