I have a small C corp that has made an investment with a brokerage company into mutual funds.  This brokerage company said they do not send 1099 statements to corps.  On the 12/31 statement I can get the breakdown of dividend and capital gain income for the year, of which all was reinvested and no distribution or additional contribution was made since the initial investment.  My question is how do you properly show this on the books.  Lets say the overall value of the investment decreased by $5,000, and dividend and capital gains were $20,000.  Do I record the income of $20,000 on the books or just report it on the tax return?  If I show it on the books then I would end up with an unrealized loss of $25,000 if I credited income 20k, lowered asset 5k, then debited unrealized gains/losses?  Any help is appreciated.