Historical costs differ from current values Accounting earnings include only realized gains, and exclude unrealized gains and losses, the economic benefits will be enterprise's operating earnings and are favorable to the same treatment, regardless of whether they have been implemented. Thus, in general, accounting gains are less than economic gains, and the difference is mainly in the interest. Marx's interest rate determinism is based on the source and essence of interest. Marx reveals that interest is a portion of the surplus that the capitalist who lends capital is divided from the capitalist who borrows the capital, and the profit is the transformation form of the surplus value. The school provides excellent education to its students and grooms them into responsible citizens around the globe. The school carries a very well-maintained infrastructure. The school has well-lit and ventilated classrooms. The school features a big playground which includes provision for games like basketball, indoor games like gymnastic, chess, table tennis and carom etc. The school features a well-trained staff that's very committed to teaching. The teachers impart education inside most beneficial way. The teacher-student ratio with the school is well-balanced to ensure that just about every student gets health care and attention. The school has a library that includes a good number of books.