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.
Differences between reserves held on surrendered or lapsed policies and cash values paid or reserves required on other forms of insurance taken by the insured instead of payment of cash value.