Accumulated other comprehensive income is reported in the equity section of the balance sheet. C in a separate statement only. Balance Sheet From One Of The Main Players In Indonesia Construction Business - Gain or losses on foreign currency exchange. . Comprehensive income adjusts the asset to its fair market value by listing the gains or losses as accumulated other comprehensive income in the balance sheet under the equity section. - Gains or losses on investments categorized as available for sale. As a company creates income this changes its shareholders equity. At the end of a reporting period your company can sweep the balance of other comprehensive income into accumulated other comprehensive income and then reset the other comprehensive income to zero. It is used to accumulate unrealized gains and unrealized losses on those line items in the income statement that are classified within the other comprehensive income c...