Gains result from the sale of an asset (other than inventory). A gain is measured by the proceeds from the sale minus the amount shown on the company's books. Since the gain is outside of the main activity of a business, it is reported as a nonoperating or other revenue on the company's income statement. To learn more, see Explanation of Income Statement. To Top

Increases in the institution's net assets from peripheral or incidental transactions. This is in contrast to revenues, which occur from the institution's ongoing major or central operations. Whether a transaction generates revenue or a gain depends on the relationship of the transaction to the institution's activities. For example, the sale of computers by a college store might be part of ongoing central activities, while the sale of surplus computers from administrative offices might be considered otherwise.

Increases in equity (net assets) from peripheral or incidental transactions of an entity during a period except those that result from revenues or investments by owners.

Water which enters a river in a defined reach from a source other than an upstream release. When flow released into a reach is greater than the river flow exiting the lower end of the reach, the net gain is negative (loss of water in the reach).

This is the term used to describe any enlargement of the penis.