But there is no gain recognized when a corporation sells its own shares.
The farmer credits Contract Receivable for $12,000 to close the account balance, credits Grain for $11,000 (the current market value), and credits Gain on Forward Contract for $1000 to record the $1000 gain recognized over the grain's market value.
That means that unless a new law is enacted for 2013, taxes on gains recognized next year could be more than 1.5 times the taxes on those recognized this year.
For people who do not have losses, gains recognized this year are likely to be taxed at a lower rate than in future years.
The gains recognized on these derivatives strategies offset in part the losses that occurred on credit assets held by the Firm.
As he puts it, "There is a lot to be gained by recognizing more fully what our own research does not address, and being willing to admit that other … approaches may be needed".
His later and correct definition of natural acceleration as dependent on time is an insight gained through recognizing the physical significance of the mean proportional relation (Machamer and Hepburn 2004; for a different analysis of Galileo's discovery of free fall see Renn et al. 2004).
The commission found that there was nothing to be gained by recognizing the 1906 games as Olympic, and it might set an embarrassing precedent.
In a place where dignity is everything, there is a certain honor to be gained in recognizing that you tried your best, but that peace will have to wait for a time when Israelis are less preoccupied with hating one another other, and Palestinians, the same.
For students who completed the plagiarism homework, gains in recognizing plagiarized text varied with severity level (F5, 1020 = 11.65, P < 0.001).
The Canadian health care stakeholders that participated in this study acknowledged the importance of adopting a holistic and integrated approach to care in HF, and the benefits that could be gained by recognizing HF as a chronic rather than acute condition.
