as gains or losses(Any gains or losses due to changes in fair market value during the period are reported as gains or losses on the income statement because, by definition, ... Alexander Demidov)
as part of gains or losses(income" and "interest expense" (so-called "clean price") or as part of gains or losses from these categories of instruments ("dirty price"). | realizable value are often characterized as (part of) gains or losses which would arise if the asset were disposed of at the end of the period. Alexander Demidov)
