A theoretical investigation of population inversion in C IV recombining
plasmas cooled by adiabatic expansion has been carried out. The non-equilibrium
plasma is simulated on computer using the Collisional-Radiative model which
requires rate coefficients for basic physical plasma processes. We show how
gain per unit length is computed and why large gains occur only in limited
regions of parameter space (*ne*, *Te*) we then compare these results with
astronomical evidence. We also show how the rate coefficients and ionization
equilibrium are computed.

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