1. Increase in the value of equipment, property, machinery or even land. 2. Increase in value of intangible assets such as brand value, goodwill or even intellectual capital. 3. Unrealized losses or profit from available on-sale investments.
Work Step by Step
However, though we fail to recognize the increase in the value of other items such as brand value because they are not included in financial statements, some items like land are omitted because we use the historical cost.