This excerpt taken from the ABII 10-Q filed May 8, 2009.
We review quarterly, our available-for-sale securities and cost method investments for other than temporary declines in fair value and whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. This review includes an analysis of the facts and circumstances of each individual investment such as the severity of loss, the length of time the fair value has been below cost, the expectation for that securitys performance and the creditworthiness of the issuer. For the three months ended March 31, 2009 and 2008, we realized other than temporary losses of $2.9 million and $0, respectively, on available for sale securities whose values, based on market quotation, had declined significantly below their carrying value. The loss is included in Other income and expense in the condensed consolidated statements of operations.