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_____ is the process of determining the data storage organization and data access characteristics of the database to ensure its integrity, security, and performance.
Valuation Allowance
An allowance against deferred tax assets indicating that it is more likely than not that some portion or all of the deferred tax asset will not be realized.
Trading Investments
Securities bought and held primarily for selling in the short term to profit from price differences.
Realized Gain
The profit made from selling an asset at a higher price than its purchase cost.
Fair Values
the estimated market value of an asset or liability, based on current prices in an open and competitive market.
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