In the current year, Maccabee had an unrealized gain on an available-for-sale debt security, a gain from sale of equipment, and a loss on a derivative that is designated, qualifying, and effective as a cash flow hedge. Maccabee is unsure of where to report these gains and losses. Which section of the Accounting Standards Codification best states the items of other comprehensive income? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Unless specifically requested, your response should not cite implementation guidance.

Precision dyes is analyzing two machines to determine which one it should purchase. the company requires a rate of return of 15 percent and uses straight-line depreciation to a zero book value over the life of its equipment. ignore bonus depreciation. machine a has a cost of $462,000, annual aftertax cash outflows of $46,200, and a four-year life. machine b costs $898,000, has annual aftertax cash outflows of $16,500, and has a seven-year life. whichever machine is purchased will be replaced at the end of its useful life. which machine should the company purchase and how much less is that machine's eac as compared to the other machine's