holding gain
An *appreciation in the *value of an asset over a period of time. The *gain may be *realized or *unrealized.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • holding gain — A gain that results from the length of time an asset has been held rather than its use in the operations of a business. A holding gain is realized when the asset is sold but remains unrealized when the asset is still held. See also: current cost… …   Accounting dictionary

  • Прибыль,убыток от удержания активов (HOLDING GAIN OR LOSS)  — Разница между ценой удерживаемого в течение периода актива в конце и в начале периода. Реализованная прибыль/убыток от удержания в отчетах обычно не отражается отдельно. Нереализованная прибыль в доходах, как правило, вообще не показывается.… …   Словарь терминов по управленческому учету

  • holding period — holding pe·ri·od n: the length of time a taxpayer holds property for purposes of determining if any gain realized or loss incurred from it is long term or short term Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. holding period …   Law dictionary

  • Holding Period — The real or expected period of time during which an investment is attributable to a particular investor. In a long position, holding period refers to the time between an asset s purchase and its sale. In a short sale, the holding period is the… …   Investment dictionary

  • holding company — A company that usually confines its activities to owning stock in, and supervising management of, other companies. A holding company usually owns a controlling interest in the companies whose stock it holds. In order for a corporation to gain the …   Black's law dictionary

  • holding company — A company that usually confines its activities to owning stock in, and supervising management of, other companies. A holding company usually owns a controlling interest in the companies whose stock it holds. In order for a corporation to gain the …   Black's law dictionary

  • Holding Company Depository Receipt - HOLDR — A financial product created by Merrill Lynch and traded daily on the American Stock Exchange that allows investors to buy and sell a basket of stocks in a particular sector, industry or other classification in a single transaction. There is a… …   Investment dictionary

  • holding period — In taxation, that period of time in which a capital asset must be held to determine whether gain or loss from its sale or exchange is long term or short term. I.R.C. No.No. 1222 1223 …   Black's law dictionary

  • holding period — In taxation, that period of time in which a capital asset must be held to determine whether gain or loss from its sale or exchange is long term or short term. I.R.C. No.No. 1222 1223 …   Black's law dictionary

  • holding period — The period of time that the taxpayer holds property before disposing of it, such being determinative of whether a gain is short term or long term. IRC § 1222 …   Ballentine's law dictionary

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