- loss carryforward
- перенос убытков на прибыль будущего периода
English-russian dctionary of contemporary Economics. 2014.
loss carryforward
Смотреть что такое "loss carryforward" в других словарях:
Loss Carryforward — An accounting technique that applies the current year s net operating losses to future years profits in order to reduce tax liability. Generally accepted accounting principles (GAAP) specify that loss carryforwards can be used in any one of the… … Investment dictionary
Tax Loss Carryforward — A tax loss carryforward takes place where a business or individual reports losses on a tax return up to seven years after the loss occurred. Frequently the logic behind this is to reduce tax liability during a year where the income or profits are … Investment dictionary
carryforward — car‧ry‧for‧ward [ˈkæriˌfɔːwəd ǁ ˌfɔːrwərd] noun [countable] ACCOUNTING TAX an amount of money earned or spent in a particular year which is carried forward from one accounting period to a later period, usually in order to reduce the amount of tax … Financial and business terms
tax loss carryforward — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability … Black's law dictionary
carryforward — /kar ee fawr weuhrd/, n. 1. carry over. 2. (in U.S. income tax law) a special provision allowing part of a net loss or of an unused credit in a given year to be apportioned over one or two subsequent years, chiefly in order to ease the tax burden … Universalium
carryforward — noun An income tax loss or credit not usable in the current year that can be applied to offset income or taxes paid, respectively, in subsequent tax years … Wiktionary
carryforward — /kar ee fawr weuhrd/, n. 1. carry over. 2. (in U.S. income tax law) a special provision allowing part of a net loss or of an unused credit in a given year to be apportioned over one or two subsequent years, chiefly in order to ease the tax burden … Useful english dictionary
tax loss carryback, carryforward — A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability … Black's law dictionary
net operating loss carryforwards — (NOL carryforwards) USA net operating losses (NOLs) can generally be carried back two years and carried forward up to 20 years to offset taxable income (IRC § 172). A taxpayer can make an election to waive the carryback period and use … Law dictionary
Net operating loss — Under U.S. Federal income tax law, a net operating loss (NOL) occurs when certain tax deductible expenses exceed taxable revenues for a taxable year.[1] If a taxpayer is taxed during profitable periods without receiving any tax relief (e.g. a… … Wikipedia
Alternative Tax Net Operating Loss - ATNOL — The excess of deductions allowed over the income recognized for alternative minimum tax (AMT) purposes. It is calculated the same way that net operating losses (NOL) are, but with additional rules covering deductions, exclusions and preferences… … Investment dictionary
