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Matching
-The least restrictive access control model in which the owner of the object has total control over it.
Unrealized Gain
The increase in value of an asset or investment that has not yet been sold for cash, and thus, the gain is not yet realized.
Available-for-Sale Investments
Financial assets not classified as held-to-maturity or trading securities, which can be sold in response to liquidity needs or changes in interest rates.
Valuation Allowance
A reserve set aside to account for potential decreases in the value of an asset, often used in relation to deferred tax assets to indicate that it may not be fully realized.
Comprehensive Income
The total change in equity for a business enterprise during a period from transactions and other events and circumstances from non-owner sources.
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