From an economic standpoint of investment returns, the capital gain or loss includes unrealized gains and losses as well as realized gains and losses.

Name: From an economic standpoint of investment returns, the capital gain or loss includes unrealized gains and losses as well as realized gains and losses.
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Capital gains or losses include both unrealized gains/losses (value of an asset that has not yet been sold) and realized gains/losses (profit or loss from selling an asset).

From an Economic Standpoint of Investment Returns, the Capital Gain