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What is the difference between OCI and AOCI?

The first thing to point out is that both OCI and AOCI are components of the balance sheet and not the income statement. Many people think OCI is part of the income statement, but that is not true.

AOCI represents accumulated other comprehensive income and is stated at a point in time. It accumulates all the historical gains and losses that were recorded to OCI. OCI represents current year gains and losses that were not recognized in the income statement.

As you can see in the visual, if AOCI was $100 at the end of last year, and we had $25 of unrealized gains recorded to OCI in the current year, then AOCI at the end of the current year would be $125.


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