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[–] 1 pt

I still want to know how holding assets to maturity ever became part of GAAP. It's absolute madness.

[–] 1 pt

I assume it's so you can charge against the entire projected value of the mature asset, instead of it's value today.

Kind of like Carly Fiorina loaning Lucent's money to companies so they could Lucent product, then saying both the repayment and sale are revenue.