Based on our interpretation of the code, in this example all unearned income, loss and expense is zero, and NII matches unearned income or loss calculated in gross income.

FORBES: IRS Should Fix Net Investment Tax Proposed Regulations

When we first read the fairly short section covering the Medicare surtax on unearned income, we found it to be pretty straightforward and assumed all unearned income, loss and expense would be summarized and taxed just like the self-employment tax on earned income is summarized and taxed, now.

FORBES: IRS Should Fix Net Investment Tax Proposed Regulations

If the loss reserve or marketing expense is accurately calculated, the mischief does not lead to an overstatement of net income.

FORBES: Magazine Article

That means building an emergency fund to cushion the blow from a loss of income or surprise big expense, she says.

WSJ: Retirement Is No Holiday From Debt

That figure did not, at any time, appear as an expense in Microsoft's profit-and-loss account.

ECONOMIST: A survey of Corporate Finance

In other words, the weight loss isn't coming at the expense of ruggedness.

ENGADGET

Having announced the pre-sale of its PlayBook tablet on Tuesday, the company is putting its chips on international smartphone users and its audience-specific tablet to reverse the loss of market share it has been suffering at the expense of Apple iPhones and Google fueled Android devices.

FORBES: RIMM Earnings Preview: Growth Coming From International Blackberry Sales

Unless the costs associated with producing American vehicles in union shops are dramatically reduced and there is a turn-around in the appeal of such cars and trucks to consumers buying fewer of them from anybody, the writing is on the wall: No amount of largesse at the taxpayer's expense is going to stave off the autos' inevitable downsizing, job loss and economic dislocation.

CENTERFORSECURITYPOLICY: The Autos' perfect storm

The move comes at the expense of Sonny Parker, who has been struggling with an injury since last weekend's 43-17 loss.

BBC: Hook & Roberts switch Wales roles