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Which of the following is NOT a function of management?
Unrealized Gain
The increase in value of an asset or investment that has not been sold or exchanged, thus not yet generating cash.
Trading Investments
Assets that a company primarily buys and sells to generate profit from short-term fluctuations in price.
Cost Method
An accounting approach used to record investments where the investment is listed at its acquisition cost, without recognizing periodic changes in market value.
Equity Investment
An investment in stock or shares representing ownership interest in a company.
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