The term “comprehensive income” was first introduced by the FASB in Statement of Financial Accounting Concepts No. 3 (FASB, 1980). Since that time, the US GAAP reporting requirements for comprehensive income have been criticized for a variety of reasons, including for the manner in which the predominant choice of “less transparent” reporting methods may have enabled companies to use other comprehensive income (OCI) as a “dumping ground” to systematically “hide losses” from financial statement users. The study reported here examined the balances in the S&P 100 companies’ accumulated other comprehensive income (AOCI) accounts at five-year intervals from 1999 to 2019, and did not find evidence of OCI reporting in general, or that specifically related to unrealized investment gains and losses, being systematically used to “hide losses.” Further, our study did not reveal any systematic pattern of items other than those currently required by US GAAP being “dumped” in OCI.