Which of the following items is not classified as other comprehensive income (oci)?

a) extraordinary gains from extinguishment of debt.
b) prior service cost adjustment resulting from amendment of a defined benefit pension plan.
c) foreign currency translation adjustments.
d) unrealized gains for the year on available-for-sale debt securities.

The answer is: A) Extraordinary gains from extinguishment of debt.

Explanation:

Other comprehensive income (OCI) refers to gains that have an effect on the balance sheet of a business but are not included in its income statement. They are reported separately on the statement of comprehensive income along with the net income. These gains have not yet been realized. For example, your company owns government bonds and their price increases, but the company has not sold them yet, so no capital gain has been realized.

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i hope this you! : )

answer; niosh, the national institute for occupational safety and health;