Accumulated Other Comprehensive Income

By May 24, 2019September 21st, 2021No Comments

What is Accumulated Other Comprehensive Income?

Accumulated Other Comprehensive Income (AOCI) is the cumulative unrealized gains or losses that the company has earned from investments or foreign exchange currency fluctuations or other assets.

AOCI is a line item on the Balance Sheet. It’s categorized under the Equity section. It’s an Equity line item because it’s a measurement of gains and losses earned for the company owners.

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