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Valuation Allowance
An accounting technique used to offset or reduce the carrying value of certain tax assets if it's more likely than not that they will not be realized.
Unrealized Gain
The increase in value of an asset or investment that has not been sold or exchanged, thus not yet generating cash.
Trading Investments
Assets that a company primarily buys and sells to generate profit from short-term fluctuations in price.
Cost Method
An accounting approach used to record investments where the investment is listed at its acquisition cost, without recognizing periodic changes in market value.
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