[aerohead]

You won't find it in any textbooks on economics either!
What you're asking about is a theoretical, abstract, hypothetical construct, which has never actually populated 'economics.'
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Capital 'gains' or 'losses' are an artifact of the 'sale' of a capital investment.
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The 'value' of a capital asset can vary by the minute, residing within a fluid environment.
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On the basis of the standard economic model, your asset's 'value' would be associated with:
* the Consumption-based Capital Asset Pricing Model ( CCAPM )
* which is prone to aggregate market fluctuations. from -3%, to +6%
* attached to a Equity Risk Premium ( ERP )
* an Observed Value Percentage, based upon
* incomplete real market data
* inefficient real markets
* macroeconomic variability of real markets
* misallocation of actual equity risk value-robbery
* and consistently-wrong internal consistency of mathematics and logical rigor of laissez-faire, free-market capitalist liberalism's asset pricing instability / volatility
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If your annual income were $100-million plus, and Harris-Walz had made it to the White House, even then, your apprehension would end, as 'Congress' killed anything resembling such a legal fiction.
' The banks are still the most powerful lobby on Capitol Hill. And they frankly own the place.' US Senator Dick Durbin