realized profit/loss

realized profit/loss
A profit or loss that has arisen from a completed transaction (usually the sale of goods or services or other assets). In accounting terms, a profit is normally regarded as having been realized when an asset has been legally disposed of and not when the cash is received, since if an asset is sold on credit the asset being disposed of is exchanged for another asset, a debtor. The debt may or may not prove good but that is regarded as a separate transaction.
Compare: paper profit

Accounting dictionary. 2014.

Игры ⚽ Нужна курсовая?

Look at other dictionaries:

  • realized profit-loss — A profit or loss that has arisen from a completed transaction (usually the sale of goods or services or other assets). In accounting terms, a profit is normally regarded as having been realized when an asset has been legally disposed of and not… …   Big dictionary of business and management

  • unrealized profit/loss — A profit or loss that results from holding assets rather than using them; it is therefore a profit or loss that has not been realized in cash. Compare: realized profit/loss …   Accounting dictionary

  • realized profit or loss — A capital gain or loss on securities held in a portfolio that has become actual by the sale or other type of surrender of one or many securities. Bloomberg Financial Dictionary …   Financial and business terms

  • realized profit — A capital gain or loss on securities held in a portfolio that has become actual by the sale or other type of surrender of one or many securities. Bloomberg Financial Dictionary …   Financial and business terms

  • realize a gain/profit/loss — ► FINANCE to make or lose money when you sell something: »They re trading on an extremely short term basis and will sell once they can realize a profit. »Following liquidation of the portfolio, the County realized a loss of approximately $600… …   Financial and business terms

  • realize a profit/loss — realize a gain/profit/loss ► FINANCE to make or lose money when you sell something: »They re trading on an extremely short term basis and will sell once they can realize a profit. »Following liquidation of the portfolio, the County realized a… …   Financial and business terms

  • unrealized profit-loss — A profit or loss that results from holding assets rather than using them; it is therefore a profit or loss that has not been realized in cash …   Big dictionary of business and management

  • profit — prof·it n 1: gain in excess of expenditures: as a: the excess of the selling price of goods over their cost b: net income from a business, investment, or capital appreciation compare earnings, loss …   Law dictionary

  • Realized Loss — A loss is recognized when assets are sold for a price lower than the original purchase price. Realized loss occurs when an asset which was purchased at a level referred to as cost or book value is then disbursed for a value below its book value.… …   Investment dictionary

  • loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare …   Law dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”