profit sharing business model The petrol is overfilled On December 15th, just a day after the listing, Longfin announced that it was buying Ziddu.com, a singapore-based blockchain, with the shares of Longfin soaring in the face of a digital currency frenzy recently represented by bitcoin. 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. Enterprise due to withdraw, and transfer or liquidation disposal of equity investment and equity investment losses, can be in pre-tax deduction, but the deduction of each tax year equity investment losses, shall not exceed the implementation of equity investment income and transfer income, more than part can be to a tax year after deduction carry forward indefinitely.