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Unrealised Loss
An unrealised loss occurs when the value of an asset drops below its purchase price, but it hasn’t been sold. Like unrealised gains, these losses are not final until the asset is disposed of. They may still impact financial reporting, depending on the accounting standards used.
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Unpaid Expenses
Unpaid expenses are costs incurred but not yet paid at the end of an accounting period. They are recorded as…
Unappropriated Retained Earnings
Unappropriated retained earnings are the portion of net income not designated for a specific purpose (like dividends or reserves). They…
Unit Cost
Unit cost is the total expense incurred to produce, store, and sell one unit of product or service. It includes…
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