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No unrealized gains and losses are recorded when using the amortized cost model.
Unconditional Promise
A pledge or assurance given without any prerequisites or contingencies.
Specific Sum
A fixed amount of money that is defined and stipulated within a contract or legal document.
Unenforceable
A term describing a contract or clause that cannot be legally enforced or compelled by court.
Valid Contract
An agreement between parties that meets all legal requirements and is enforceable by law.
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