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The atmosphere is heated primarily by:
Fair Value Adjustment
An adjustment made to the carrying value of an asset or liability to reflect its value at current market conditions.
Unrealized Gain
A profit that exists on paper resulting from an investment that has increased in value but has not yet been sold for cash.
Other Comprehensive Income
Revenues, expenses, gains, and losses not included in net income, but affecting shareholders' equity, like foreign currency translation adjustments.
Exposure Draft
A document issued by accounting or regulatory bodies for public comment, outlining proposed changes to accounting standards.
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