Of the following statements related to impairments of investments, which is correct?
a) The amount of any write-down in value is accounted for as a recognized loss.
b)Subsequent increases/decreases in the fair value of impaired available-for-sale securities are not included as other comprehensive income.
c)A bankruptcy being experienced by an investee is an example of a temporary loss in value.
d)If the decline in value is considered temporary, the cost of the individual security is not written down to a new cost basis.