Mr. Horvath: It's not really about the category but the method of execution.

WSJ: How Did Those 'Ugly Dolls' Come to Be? Their Creators Explain

There are four possible methods to calculate basis in a fund, but the fund companies assume you're using the "single category average cost" method.

FORBES: Magazine Article

It will finalize the results of two case studies launched in 2011 within the framework of a joint project of UNESCO, UN Women and CODESRIA, conducted in collaboration with civil society organizations, according to the method of SWOT analysis that identifies strengths, weaknesses, opportunities and threats of a category of people in a given area: in this case, the social movement of women and gender-based violence.

UNESCO: MEDIA SERVICES