UNREALIZED LOSS Definition

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UNREALIZED LOSS is a term that commonly refers to the write-down of an investment portfolio resulting from applying the lower of cost or market value on an aggregate basis. On a short-term portfolio, the unrealized loss is shown on the income statement. On a long-term portfolio, the unrealized loss is presented as a separate item in the stockholders equity section of the balance sheet.

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COST OF MONEY is a form of indirect cost incurred by investing capital in facilities employed on government contracts.

INSURANCE BROKER is a specialized broker who secures insurance business and places it with recognized underwriters.

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