ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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UNREALIZED is an event having occurred but not yet reflected in a transaction. This refers to unrealized gains and losses, which have not happened but would happen if the investor sold the security or asset that an entity currently holds. Unrealized gains are not usually taxable. It is the opposite of realized.
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FACTORY OVERHEAD is the costs of operating a factory which cannot be assigned directly to a specific department or product.
VET, VETTED, VETTING is to make a careful and critical examination of someone or something, e.g. a person prior to employment.