On both December 31, 2008, and December 31, 2009,

On both December 31, 2008, and December 31, 2009,

On both December 31, 2008, and December 31, 2009, Kopp Co.s only marketable equity security had the same fair value, which was below cost. Kopp considered the
decline in value to be temporary in 2008 but other than temporary in 2009. At the end of both years the security was classified as a noncurrent asset. Kopp could
not exercise significant influence over the investee. What should be the effects of the determination that the decline was other than temporary on Kopps 2009 net
noncurrent assets and net income?