Revaluation reserve is when a company creates an item on its balance sheet for maintaining a reserve account tied to particular assets.
A revenue deficit is when the realized net income is less than the projected net income.
Realized yield is the real return gained during the holding period for an investment. It includes dividends, interest payments, and so on.
The ratchet effect is a theory that once prices rise as an answer to a very high demand, they do not necessarily fall when that demand declines.
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