ABNORMAL GAIN Definition

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ABNORMAL GAIN see NORMAL LOSS.

Learn new Accounting Terms

PICKUP, in securities, is the higher yield obtained in a swap transac­tion-that is, the improved yield on the item being purchased relative to the selling yield on the security being liquidated.

LOSS, in finance, is when expenses exceed sales or revenues, i.e. goods or services are sold for less than their cost.

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