As a result, the cancellation is a nonexchange gain to the entity that owed the debt and a nonexchange loss to the lender.
The abandonment is a nonexchange growth to the entity that was indebted the debt and a nonexchange deficit to the lender.
The cancellation is an exchange loss to the entity that owed the gains from the surplus and a exchange gain to the lender.
A man under an umbrella
A young child is playing on the playground.
A woman is helping someone.
The men are wearing hats.
One of the assassins was behind the sword.
Two men are sitting in a office.