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This section describes the accounting for investments in debt securities held by enterprises in all industries, except not-for-profit organizations and enterprises with specialized accounting practices that measure substantially all investments in debt securities at fair value with the change in fair value recognized in earnings, or in changes in net assets, such as brokers and dealers in securities, defined benefit pension plans and investment companies. This section does not apply to investments in consolidated entities, investments in equity securities or alternative investments accounted for under the equity method including certain limited partnerships and limited liability companies. See PwC's Consolidation guide and PwC's equity method investments and joint ventures guide for information on these investments. Hedging of investments is discussed in PwC's Derivative instruments and hedging activities guide.
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