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Intuition involves
Noncash Charges
Expenses recorded in accounting but do not involve any actual cash flow, such as depreciation or amortization.
Available-For-Sale Securities
Financial instruments that are not classified as held-to-maturity or trading securities, and are instead intended to be sold for reasons other than temporary declines in value.
Unrealized Gain
The potential profit that exists on paper resulting from an investment that has not yet been sold for cash.
Loss Account
An account that records the expenses that exceed revenues, indicating a negative financial performance over a period.
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