Access the FASB's Codification Research System at the FASB website (www.fasb.org).

Required:
Determine the specific citation for accounting for each of the following items:
1. Unrealized holding gains for trading securities should be included in earnings.
2. Under the equity method, the investor accounts for its share of the earnings or losses of the investee in the periods they are reported by the investee in its financial statements.
3. Transfers of securities between categories shall be accounted for at fair value.
4. Disclosures for available-for-sale securities should include total losses for securities that have net losses included in accumulated other comprehensive income.