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Why do human infants tightly grasp anything placed in the palm of the hand?
Ordinary Gain
A profit resulting from business operations or the sale of assets, excluding extraordinary items and discontinued operations.
Extraordinary Gain
A gain resulting from events or transactions that are both unusual in nature and infrequent in occurrence, separated from regular business operations.
Fair Market Value
The price at which an asset would sell in the market under conditions where buyers and sellers are acting freely, informed, and without undue pressure.
Book Value
The net value of a company's assets as listed on the balance sheet, calculated as total assets minus intangible assets (like goodwill) and liabilities.
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