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My Roth 401(k) statement shows the following fields:

  • Payroll Contributions (including employer match)
  • Change in Value
  • Dividends
  • Expenses

In double-entry accounting, is the "Change in Value" income or equity?

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It is Equity, specifically "Accumulated other comprehensive income" or "Revaluation Reserve".

https://www.investopedia.com/terms/a/available-for-sale-security.asp

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