For accounting purposes,"fair value" is an entry price,not an exit price.

Name: For accounting purposes,"fair value" is an entry price,not an exit price.
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Fair value, for accounting purposes, is considered the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, which is more akin to an exit price rather than an entry price.

For Accounting Purposes,"fair Value" Is an Entry Price,not an Exit