She is backing her mother-in-law's campaign and told BBC News that recognition of their loss was important.

BBC: Medal bid for parents of fallen

Rowling pushed her young readers into a recognition of mortality and loss.

NEWYORKER: The Longest Journey

This artificial manipulation of the interests, if permitted, would allow Owner to control the recognition of income or loss on distributions from the entity or dispositions of its interests in the entity for federal tax purposes.

FORBES: Chief Counsel Squashes Mysterious Technique