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The symbol for oxygen is
Other Comprehensive Income
A financial accounting term representing the revenues, expenses, gains, and losses that are not included in net income, affecting the equity section of the balance sheet outside of net income.
Financial Statement Footnotes
Detailed explanations and additional information provided at the bottom of financial statements, clarifying specific line items.
Two-Statement Approach
A financial reporting method where income tax effects of items reported outside the income statement are recognized directly in equity instead of income statement.
Unrealized Gains
Profits that have been achieved on paper from investments but have not yet been realized through selling the investment.
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