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Source: Encyclopedia of Banking & Finance (9h Edition) by Charles J Woelfel
(We recommend this as work of authority.)

Increases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions, events, and circumstances affecting the entity during a period except those that result from revenues or investments by owners.  Gains often arise from events and circumstances that may be beyond the control of an enterprise or its managements.  Gains result from such activities as sales of investments in marketable securities, dispositions of used equipment, the settlement of liabilities at other than their carrying amounts, or the winning of a lawsuit.

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