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Which of the following statements about held-to-maturity (HTM) debt securities is(are) accurate?

Select one:

a. Amortized cost method can be used in accounting for all debt securities that the entity has the intent and ability to hold to maturity.

b. All remaining HTM securities must be reclassified to either trading or available-for-sale securities if an entity sells any of its HTM securities before maturity.

c. Fair values and unrecognized holding gains or losses on HTM securities must be disclosed in the financial statements.

d. A and B

e. A and C