摘要 |
The disclosure details the implementation of apparatuses, methods, and systems of developing and constructing book income indices. The disclosure teaches methodologies for the performance measurement of a portfolio accounted for on an historical cost-based method. Book income indices measure the performance of a base-line asset class (the "market"). Unlike total return indices, however, they account for performance on an historical cost basis, and they take account of the timing of portfolio cash flows, gain/loss recognition constraints and tax considerations.
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