Final answer:
In stockholder's equity, a loss in fair value for AFS securities is recorded as a debit.
Step-by-step explanation:
When a loss in fair value for Available-for-Sale (AFS) securities is recorded in stockholder's equity, it is recorded as a debit. AFS securities are investments in debt or equity securities that are not classified as either trading or held-to-maturity securities. The loss in fair value represents a decrease in the value of the securities, so it is recorded as a debit to reflect the reduction in stockholder's equity.