Optical fibers, developed in the 1950s, had great theoretical potential.

光纤技术研发开始于上世纪五十年代，这项技术拥有巨大的理论潜能。

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The results showed that the theoretical potential of rainwater resources in Sanchuanhe River basin is 20.

结果表明，三川河流域雨水资源的理论潜力为20。

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Wujiang River and its tributaries to the main theoretical potential hydropower resources 348,000 kilowatts.

河流以武江及其支流为主，水力资源理论蕴藏量34.8万千瓦。

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The University integrates today more than 30 educational and scientific institutions and has accumulated considerable theoretical and practical educational potential and knowledge.

UNESCO: Building the Wealth of Nations

So while this may create an illusion of better theoretical accuracy, in practice it can lead to inconsistent reporting by comparable companies and the potential for increased misstatements.

FORBES: How GAAP Accounting Rules May Be Damaging To Investors