Hack-a-Shaq by teams that are trailing near the end of the game. Basketball, unique among major world sports, permits intentional fouling to gain a strategic advantage; in other sports, it is considered an unfair act or professional foul. Once the fouling team enters the penalty situation, the fouled team is awarded free throws. The typical NBA player makes a high enough percentage of his free throws that, over time, opponents' possessions that end with free throws will yield more points than possessions in which the opponents try to score a field goal. Even the highest-scoring NBA teams average only about 1.1
Gain (accounting) gain or the loss in question is reported in an income statement account. The gain (loss) is instead called “unrealized” when the market value of an investment is designated to be held for sale, and such investment value changes: in this case it is reported in the Other Comprehensive Income of the income statement. Gain (accounting) In financial accounting, a gain is the increase in net profit resulting from something other than the day to day earnings from recurrent operations, and are not associated with investments or withdrawals. Typical gains refer to nontypical and nonrecurring transactions, for instance, gain on