1. What are the components of accumulated other comprehensive income (AOCI)?

AOCI extends our view of income beyond net income reported in an income statement to include four types of gains and losses not included in the income statement.

1. Net holding gains and losses on available-for-sale investment in debt securities.

2. Gains and losses from and amendments to postretirement benefit plans.

3. Deferred gains (losses) on derivatives.

4. Adjustments for foreign currency translation.

We report two attributes of AOCI.

1. Components of comprehensive income created during the reporting period in the statement of comprehensive income.

2. The comprehensive income accumulated over the current and prior periods in the balance sheet.