An unrealised gain is an increase in the value of an asset or investment that has occurred but has not yet been locked in through sale or settlement. Since the asset is still held, the gain remains on paper rather than in realized cash profit. Depending on the accounting standard, it may be recognized in profit and loss or in other comprehensive income.
Utilization Rate
Utilization rate measures how much of available capacity, time, or resources is actually being used. For example, it may show how much staff time...
Utility Expense
Utility expense is the cost incurred for essential services such as electricity, water, gas, internet, and similar operating utilities used in the business. These...
Usury
Usury refers to charging excessively high or unfair interest on loans beyond what is legally or ethically acceptable. Many jurisdictions regulate or prohibit usurious...
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