Which of the following is a component of other comprehensive income

Which of the following is a component of other comprehensive income

Which of the following is a component of other comprehensive income (OCI)?

A. Gain on sale of equipment

B. Unrealized gain on available-for-sale debt securities

C. Sales revenue

D. Salaries expense

Answer: B

Explanation: Unrealized gains/losses on AFS debt securities go to OCI.