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The unrealized holding gains and losses on available-for-sale debt investments are recorded as an adjustment to the Unrealized Holding Gain-Available-for-Sale account or Unrealized Holding Loss-Available-for-Sale account.
Salaries
Fixed regular payments made by employers to employees, typically on a monthly or biweekly basis, in exchange for their work.
Wage Supplements
Additional benefits or payments made to employees on top of their regular wages, such as health insurance, retirement contributions, or bonuses.
Personal Income
The total earnings received by individuals, including wages, salaries, and other forms of income.
Property Income
Income from the ownership of real property and financial holdings. It takes the form of profits, interest, dividends, and rents.
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