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Ordinary Gains
Profits resulting from the sale of assets used in a business's normal operations, subject to regular income tax rates.
Troubled Debt Restructuring
A process where terms of a debt are modified due to the debtor's financial difficulties, often involving a reduction in interest rate or principal owed.
Settlement
The process of resolving a transaction, including the transfer of funds and securities.
Non-interest-bearing Note
A promissory note with no stated interest rate, where the interest is typically implied and calculated based on the difference between the face value and the cash received.
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