An entry to an asset revaluation reserve is an example of the general rule that indicates that holding gains are not typically included as income:

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An entry to an asset revaluation reserve is an example of the general rule that holding gains should not be recognized as income, as it represents an increase in the value of an asset that has not yet been realized through a sale or disposal, and therefore should not be considered as earnings.

An Entry to an Asset Revaluation Reserve Is an Example