Examlex
Given the negative psychological effects of many forms of long-term supermax confinement,some researchers believe:
Holding Gain
The increase in value of an asset held over a period, not realized until the asset is sold.
LIFO
An inventory valuation method, "Last In, First Out," where the most recently produced or acquired items are recorded as sold first.
Current Cost Profits
The earnings achieved by a company based on the replacement costs of the assets used in its operations rather than historical cost accounting.
Operating Profits
Profits from a company's core business operations, excluding deductions of taxes and interest.
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