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Postings for UNREALISED gains/losses on revaluation of debtors, for example, are posted to balance sheet accounts. Postings for REALISED gains losses are posted to Profit and Loss accounts. If an item has been revalued, there will be a gain/loss posting to the profit and loss as well as a posting to the balance sheet unrealised gain/loss account to adjust. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ This e-mail message has been scanned for Viruses and Content and cleared by Dimpco's Mail Filtering System ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ This e-mail message has been scanned for Viruses and Content and cleared by Dimpco's Mail Filtering System ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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