Available-for-sale investments as of October 1, 2011 and December 25, 2010 were as follows:

	October 1, 2011								December 25, 2010
			Gross		Gross						Gross		Gross
	Adjusted		Unrealized		Unrealized		Fair		Adjusted		Unrealized		Unrealized		Fair
(In Millions)	Cost		Gains		Losses		Value		Cost		Gains		Losses		Value
Commercial paper	$	5,864	$	—	$	(4)	$	5,860	$	5,312	$	—	$	—	$	5,312
Government bonds		2,407		—		(2)		2,405		10,075		9		(5)		10,079
Corporate bonds		1,100		14		(5)		1,109		2,250		9		(4)		2,255
Bank deposits		916		—		—		916		1,550		1		—		1,551
Marketable equity securities		200		319		(3)		516		380		629		(1)		1,008
Money market fund deposits		463		—		—		463		34		—		—		34
Asset-backed securities		63		—		(13)		50		76		—		(9)		67
Total available-for-sale
investments	$	11,013	$	333	$	(27)	$	11,319	$	19,677	$	648	$	(19)	$	20,306

In the preceding table, government bonds include bonds issued or deemed to be guaranteed by government entities. Government bonds include instruments such as U.S. Treasury securities, non-U.S. government bonds, U.S. agency securities, and Federal Deposit Insurance Corporation (FDIC)-insured corporate bonds as of October 1, 2011 and December 25, 2010.

The amortized cost and fair value of available-for-sale debt investments as of October 1, 2011, by contractual maturity, were as follows:

(In Millions)	Cost		Fair Value
Due in 1 year or less	$	9,487	$	9,483
Due in 1–2 years		512		515
Due in 2–5 years		284		289
Due after 5 years		4		3
Instruments not due at a single maturity date		526		513
Total	$	10,813	$	10,803

Instruments not due at a single maturity date in the table above includes asset-backed securities and money market fund deposits.

We sold available-for-sale investments for proceeds of $298 million in the third quarter of 2011 and $9.1 billion in the first nine months of 2011 ($93 million in the third quarter of 2010 and $399 million in the first nine months of 2010). Substantially all of the proceeds in the first nine months of 2011 were from debt investments that were primarily used to fund our acquisition of McAfee. The gross realized gains on sales of available-for-sale investments were $186 million in the third quarter of 2011 and $251 million in the first nine months of 2011 ($33 million in the third quarter of 2010 and $112 million in the first nine months of 2010) and were primarily related to our sales of marketable equity securities. We determine the cost of an investment sold on an average cost basis at the individual security level.

The before-tax net unrealized holding gains (losses) on available-for-sale investments that have been included in other comprehensive income (loss) and the before-tax net gains (losses) reclassified from accumulated other comprehensive income (loss) into earnings were as follows:

		Three Months Ended				Nine Months Ended
		Oct. 1,		Sept. 25,		Oct. 1,		Sept. 25,
(In Millions)		2011		2010		2011		2010
Net unrealized holding gains (losses) included in
	other comprehensive income (loss)	$	(47)	$	231	$	(23)	$	365
Net gains (losses) reclassified from accumulated other
	comprehensive income (loss) into earnings	$	203	$	16	$	291	$	90