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Non-critical Error Question

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  • David Packard
    Yeah, in the UGT, the defined calculation relationship begins with AFS securities and ends with AFS securities Amortized cost basis - not the other way around. I'm guessing you're referring to the information prescribed by ASC 320-10-50-2 which reconciles amortized cost to fair value by presenting unrealized gains and losses.  Even though amortized cost is commonly presented as the first data point in this table, it is actually the target of the calculation relationship defined in the UGT. So the appropriate calculation relationship may not begin/end with the data points that you would expect based on the appearance of the table.  It may need to go in the opposite direction from what you would expect (bottom-to-top or right-to-left). 
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