135. Discuss the appropriate financial treatment when an investor has a greater than 50% ownership in another company. 136. Discuss the similarities and differences in reporting trading securities,...

135. Discuss the appropriate financial treatment when an investor has a greater than 50% ownership in another company.

136. Discuss the similarities and differences in reporting trading securities, available-for-sale securities and held-to-maturity securities.

137. The cost and fair value of the trading securities held by AdBrand Company as of December 31, 2012 are as follows: