As Andrei Fastolokov of People's Natural Gas Prop Trading once explained, booking a purely accounting gain from existing changes in assets and liabilities in order to hit your numbers for some arbitrary financial period is the purest expression of Marxist-Leninism.
"Socialists not only understand economics just as well as capitalists... but can solve their years of mismanagement through an embrace of our principles." — @ZohranKMamdani