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  2. Unrealized gains or losses: What they are and how they work - AOL

    www.aol.com/finance/unrealized-gains-losses...

    Do you have unrealized gains or losses? Here’s how to calculate them and what to do.

  3. Accounts receivable - Wikipedia

    en.wikipedia.org/wiki/Accounts_receivable

    Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

  4. Holding gains - Wikipedia

    en.wikipedia.org/wiki/Holding_gains

    Holding gains are generally defined as increases in the replacement costs of the assets held during a given period. [1] Holding gains and losses accrue to the owners of assets and liabilities purely as a result of holding the assets or liabilities over time, without transforming them in any way.

  5. What Is Unrealized Gain or Loss and Is It Taxed? - AOL

    www.aol.com/finance/unrealized-gain-loss-taxed...

    Learn if hypothetical gains and losses affect your taxes.

  6. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    In accounting, the revenue recognition principle states that revenues are earned and recognized when they are realized or realizable, no matter when cash is received.. It is a cornerstone of accrual accounting together with the matching principle.

  7. Letter of credit - Wikipedia

    en.wikipedia.org/wiki/Letter_of_credit

    Import vs export (commercial): The same credit can be termed an import or export letter of credit depending on whose perspective is considered. For the importer it is termed an import LC and for the exporter of goods an export LC .

  8. What Is Unrealized Gain or Loss and Is It Taxed? - AOL

    www.aol.com/finance/unrealized-gain-loss-taxed...

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  9. 4 Reasons Harris’ Proposed Tax on Unrealized Capital Gains ...

    www.aol.com/finance/4-reasons-harris-proposed...

    One of Vice President Kamala Harris' proposed tax plans is to implement an unrealized capital gains tax for individuals with net wealth above $100 million. With the United States reportedly being ...