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What is ICMP?
Unrealized Loss
A loss that results from holding onto an asset that has decreased in price, but has not actually been sold for a loss.
Available-For-Sale Securities
Financial assets that are intended to be sold in the short term, not held to maturity, and are recorded at fair market value.
Market Values
The present rate at which a service or asset is available for purchase or sale on the market.
Adjusting Entry
An accounting entry made in the journals at the end of an accounting period to allocate revenue and expenses to the period in which they actually occurred.
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