allowable capital loss


allowable capital loss
гос. фин., фин. допустимый капитальный убыток*, приемлемый капитальный убыток* (часть убытка, полученного при реализации капитальных активов, вычитаемая при расчете налогооблагаемой прибыли)
See:

Англо-русский экономический словарь.

Смотреть что такое "allowable capital loss" в других словарях:

  • allowable capital loss — See: capital loss …   Accounting dictionary

  • allowable capital loss — See capital loss …   Big dictionary of business and management

  • capital loss — allowable capital loss The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Since 1994 indexation is no longer… …   Accounting dictionary

  • capital loss — allowable capital loss The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Indexation is not permitted to create or …   Big dictionary of business and management

  • loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare …   Law dictionary

  • capital gains group — CGT group A company and its 75% owned UK subsidiaries (as measured by ordinary share capital). Ownership can be traced through non resident companies (which are not group members themselves). Anti avoidance provisions exist to deny membership to… …   Law dictionary

  • Marginal cost of capital schedule — Marginal Cost of Capital (MCC) Schedule is a graph that relates the firm’s weighted average cost of each dollar of capital to the total amount of new capital raised. The WACC is the minimum rate of return allowable, and still meeting financial… …   Wikipedia

  • negligible value — Denoting an asset of little or no value. For capital gains tax, if an asset is determined to have negligible value it can be treated as having been sold and immediately reacquired at the current negligible value (nil), resulting in an allowable… …   Accounting dictionary

  • Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary

  • income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary


Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.