The realization requirement gives an incentive to sell assets that have increased in value and to retain assets whose value has decreased.

Name: The realization requirement gives an incentive to sell assets that have increased in value and to retain assets whose value has decreased.
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The Answer of The realization requirement gives an incentive to sell assets that have increased in value and to retain assets whose value has decreased.

The Realization Requirement Gives an Incentive to Sell Assets That