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An employee is not entitled to claim workers compensation where their injury was:
Unrealized Gain
Represents the increase in value of an investment or asset that has not yet been sold for cash.
Commercial Substance
A concept in accounting that a transaction has commercial substance if it significantly changes the economic circumstances of the entities involved.
Joint Venture
A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task or business activity.
Fair Value
A valuation method that approximates the amount for which an asset could be bought or sold in a current transaction between participants at arm's length.
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