Violations of the Clean Surplus Relationship

Which of the following is considered part of clean surplus accounting?

No, actually. Foreign currency translation adjustments bypass the income statement, so that's dirty surplus accounting.

Not quite. Any investment gains and losses that bypass the income statement are part of dirty surplus accounting.

Yes! The amortization of excess purchase price for equipment is recorded as an expense on the income statement, so it's a part of clean surplus accounting.

Foreign currency translation adjustments

Investment gains and losses taken straight to equity

Amortization of excess purchase price for equipment