A capital gain or loss that is directly tied to the depreciation, or appreciation, of a type of international currency. These come about based on fluctuations in exchange rates and often this type of loss can be written off.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser