That leads me to believe that either A) it's a political pseudo-accounting
term which real accountants would shake their heads at, B) it's a real accounting
term that has no practical
value, so is almost never used, or C) it's a
term borrowed from another branch
of math / science that doesn't belong
in accounting (like complex numbers).
The former seem significantly cheaper
in terms of implied volatility and following your
math on book
value accretion for a WFC, which is arguable a more stable franchise, there seems to be a lower chance
of a capital loss.