Accrued Gains

Accrued gains refer to the increase in the value of an investment or asset that has occurred but has not yet been realized through a sale or transaction. It represents the earned profit that is still "on paper" and not recorded as cash until the asset is sold. For example, if a bond increases in value since the last time it was valued, the rising value is an accrued gain. It reflects the appreciation of an investment over time, important for accurate financial reporting and assessing overall performance.