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Maximizing Disk Contention Is One of the General Recommendations for the Physical

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Maximizing disk contention is one of the general recommendations for the physical storage of databases.


Definitions:

Long-Term Capital Gain

The profit from the sale of an asset held for more than a year, generally taxed at a lower rate than short-term gains.

AGI

Adjusted Gross Income, the total income minus specific deductions, serving as a basis for calculating taxable income and certain tax credits.

Section 1231 Gain

A gain from the sale or exchange of property used in a business or trade that is treated as capital gain for tax purposes, providing tax advantages.

Section 1245 Gain

A tax term referring to the gain from the sale or disposal of certain types of depreciable property, where the gain is recaptured as ordinary income.

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