Question: At December 3 1 , 2 0 X 1 , Company holds an available - for - sale debt security for which it has complied

At December 31,20X1,Company holds an available-for-sale debt security for which it has complied the following information:
Amortized cost
Fair value
Expected credit loss
$650,000
559,000
71,500
How will any impairment loss be recognized in Alta Vista's 20X1 financial statements?

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