Companies use accumulated other comprehensive income to take into account the fair value of investments that have not yet been bought or sold.
Some will photograph or video tape your birth, for example, among other goodies and bonuses. The average cost of a labor doula is about $750, but the fees range anywhere from $500 up to $1,800, depending again on training, the services offered, experience, and where in the country you live. And trust me... a doula is worthy every penny she costs.
Agreements are signed so that both parties are in complete agreement about expectations of the type and length of the employment of the doula. I also ask for a retainer/deposit of $400 (10 hours of service, no less than 2 hours per visit), which is fully refundable if you must cancel before you baby is born.