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At what point should capacity requirements of a proposed system be first considered?
Unrealized Gain
A profit that exists on paper resulting from an investment that has increased in value but has not yet been sold for cash.
Other Comprehensive Income
Revenues, expenses, gains, and losses not included in net income, but affecting shareholders' equity, like foreign currency translation adjustments.
Exposure Draft
A document issued by accounting or regulatory bodies for public comment, outlining proposed changes to accounting standards.
Contractual Cash Flows
The cash flows that are specified within the terms of a contract, especially important in the context of financial instruments.
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