Examlex
Job rotation allows two or more individuals to split a traditional 40-hour-a-week job.
Available-For-Sale Debt Investments
Debt securities not classified as held-to-maturity or trading securities, carried at fair value, with unrealized gains or losses reported in other comprehensive income.
Trading Debt Investments
Debt securities bought and sold with the intention of profiting from short-term price fluctuations, recorded as current assets.
Unrealized Holding Gain/Loss
Gains or losses on investments that have not yet been sold, and thus the gain or loss has not been "realized."
Other Comprehensive Income
Revenues, expenses, gains, and losses that are not included in net income, but affect shareholders' equity.
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