If the fair value option was elected for held-to-maturity and available-for-sale investments, any gains and losses resulting from change in fair value of those investments will be shown in net income. if the fair value option was not elected, there would be no gains or losses on the held-to-maturity investments, and gains and losses on available-for-sale investments would be reported in other comprehensive income. in determining the fair value of an asset, the market based exit price should be adjusted fortransaction cost transportation cost

Coca-cola was primarily known for its core competencies in marketing, bottling, and distributing aerated drinks. however, with the success of gatorade, coca-cola developed competencies in the development and marketing of its own sports drink, powerade. which of the following is true of coca-cola? a. it is leveraging existing core competencies to improve current market position. b. it is building new core competencies to protect and extend its current market position. c. it is redeploying and recombining existing core competencies to compete in markets of the future. d. it is targeting the chasm between the early adopter and early majority market segment.