Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term. Securities held to maturity Unrealized holding gains and losses Impairment of securities available for sale Losses of investee Amortization of a patent that was obtained in a business acquisition A. Requires positive intent and ability. B. Reported in the income statement for trading securities. C. Requires recognition in the income statement if judged to be other than temporary. D. Reduces investment account under the equity method if its fair value is higher than its book value. E. Recognized only to the extent of carrying value under the equity method.