Brown-Box Retail Corporation reported stockholders’ equity on its balance sheet at December 31
Brown-Box Retail Corporation
Balance Sheet (Partial)
December 31, 2015
Stockholders’ equity: (in millions)
Common stock, $0.10 par value—
1200 million shares authorized
500 million shares issued ........... $ 50
Additional paid-in capital ............ 1098
Retained earnings ............... 6,100
Accumulated other comprehensive (loss) ..... (?)
Less: Treasury stock, at cost .......... (80

Requirements
1. Identify the two components that typically make up accumulated other comprehensive income.
2. For each component of accumulated other comprehensive income, describe the event that can cause a positive balance. Also describe the events that can cause a negative balance for each component.
3. At December 31, 2014, Brown-Box Retail’s accumulated other comprehensive loss was $57 million. Then during 2015, Brown-Box Retail had a positive foreign-currency translation adjustment of $25 million and an unrealized loss of $15 million on available-for-sale investments. What was Brown-Box Retail’s balance of accumulated other comprehensive income (loss) at December 31, 2015?