A single account conversion means effectively recharacterizing a pro rata portion of the gains on all other investments, as well as the losses. (fidelity.com)
Third, we have 30 years of evidence that many teachers responded to TBA by shifting instructional time from other subjects into math, so some unknown portion of the gain in mathematics likely reflects a shift of achievement among subjects rather than an overall increase in learning. (educationnext.org)
«A large portion of our gain did not come from anything we accomplished at Berkshire,» Buffett, 87, wrote. (vox.com)