after-tax cost

after-tax cost
учет посленалоговая стоимость*, посленалоговые затраты [расходы, издержки\]* (величина затрат, скорректированная с учетом налоговых преимуществ, предоставляемый определенными категориями затрат; данный термин используется в связи с расходами, которые уменьшают налогооблагаемую прибыль, напр. такими расходами как проценты по ипотечным кредитам, благотворительные взносы, арендная плата, инвестиции, затраты на рекламу и т. д.; в этом случае реальные затраты представляют собой не общее количество выплаченных средств, а только ту часть этой суммы, которая остается после всех вычетов из суммы подоходного налога, которые будут сделаны благодаря данным затратам; рассчитывается следующим образом: общая сумма затрат на объект умножается на разность, полученную вычитанием налоговой ставки из единицы)

Англо-русский экономический словарь.

Смотреть что такое "after-tax cost" в других словарях:

  • After-Tax Payable Period — The average period that a company has between receiving goods and paying its suppliers for the goods, utilizing after tax accounts payable and cost of sales values. The value is generally determined either quarterly or yearly, thereby… …   Investment dictionary

  • Discounted After-Tax Cash Flow — An approach to valuing an investment that looks at the amount of money it generates and takes into account the cost of capital and the investor s marginal tax rate. Discounted after tax cash flow is similar to simple discounted cash flow (DCF),… …   Investment dictionary

  • Cost of capital — The cost of capital is a term used in the field of financial investment to refer to the cost of a company s funds (both debt and equity), or, from an investor s point of view the shareholder s required return on a portfolio of all the company s… …   Wikipedia

  • Cost Of Debt — The effective rate that a company pays on its current debt. This can be measured in either before or after tax returns; however, because interest expense is deductible, the after tax cost is seen most often. This is one part of the company s… …   Investment dictionary

  • Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… …   Wikipedia

  • Cost–utility analysis — (CUA) is a form of financial analysis used to guide procurement decisions. The most common and well known application of this analysis is in pharmacoeconomics, especially health technology assessment (HTA). Contents 1 CUA in health economics 1.1… …   Wikipedia

  • Cost of living — For other uses, see The Cost of Living (disambiguation). Cost of living is the cost of maintaining a certain standard of living. Changes in the cost of living over time are often operationalized in a cost of living index. Cost of living… …   Wikipedia

  • Tax shield — A tax shield is the reduction in income taxes that results from taking an allowable deduction from taxable income. For example, because interest on debt is a tax deductible expense, taking on debt creates a tax shield. Since a tax shield is a way …   Wikipedia

  • Tax rate — For a type of taxation system in the United Kingdom and elsewhere, see Rates (tax). Taxation An aspect of fiscal policy …   Wikipedia

  • Cost of limited partner capital — The discount rate that equates the after tax inflows with outflows for capital raised from limited partners. The New York Times Financial Glossary …   Financial and business terms

  • cost of limited partner capital — The discount rate that equates the after tax inflows with outflows for capital raised from limited partners. Bloomberg Financial Dictionary …   Financial and business terms


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