When plant assets are sold, any gain or loss on the disposal is computed by comparing the book value with the amount received from the sale .

当固定资产被出售时，任何处置的损失或收益都是通过比较账面净值和出售所得金额计算出来的。

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The gain or loss on sale of the long-lived asset.

在拍卖中长命的资产增益或损失。

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Banks like Flagstar are also adding profits from gain-on-sale margins, essentially profits they earn on selling refinanced loans to investors.

FORBES: Bank On Mortgage Lenders With Undervalued Flagstar

This is entirely legitimate under the liberal gain-on-sale accounting permitted today.

FORBES: Is Accounting Dead?

Before then a fund could be penalized for having too large a percentage of its profits from "short-term" gains--a painful rule given that a gain on a short sale is always treated as short-term, however long the position is held.

FORBES: What Goes Up ...