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. Suppliers who use the regular contribution plan will not borrow money from the bank of England until late February. When the programme ends, the rates offered may start to improve, but it will be a slow process. Famous British economist hicks and others argue that the above theory did not consider the factor of income, and therefore unable to determine the level of interest rates, in 1937, and puts forward the is-lm model on the basis of general equilibrium theory. It establishes a theory of interest rates and income at the same time that the four factors of savings and investment, money supply and monetary demand interact. "The tax authorities are investigating allegations of tax evasion after reviewing records of individuals and entities. The authorities are sending a notice to them that they will have to pay a capital gains tax on bitcoin investments and transactions."