carry-back

carry-back
перенос (убытков, расходов) на прошлые периоды

English-russian accounting dictionary. 2014.

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Смотреть что такое "carry-back" в других словарях:

  • carry-back — The name given to the method provided under federal tax law that allows a taxpayer to apply net operating losses incurred during one year to the recomputation of income tax owed to the government for three preceding taxable years. Dictionary from …   Law dictionary

  • carry back — ● carry back nom masculin invariable (anglais carry back, report en arrière) Technique comptable permettant aux sociétés dont les résultats sont déficitaires de reporter leurs pertes sur un certain nombre d années passées, dégageant ainsi un… …   Encyclopédie Universelle

  • carry back — index recover Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • Carry Back — Thoroughbred racehorse infobox horsename = Carry Back caption = sire = Saggy grandsire = Swing and Sway dam = Joppy damsire = Star Blen sex = Stallion foaled = 1958 country = United States flagicon|USA colour = Brown breeder = Mrs. Katherine… …   Wikipedia

  • carry back — verb deduct a loss or an unused credit from taxable income for a prior period • Hypernyms: ↑subtract, ↑deduct, ↑take off • Verb Frames: Somebody s something * * * transitive verb : to deduct (a loss or an unused credit) from taxable income of a… …   Useful english dictionary

  • carry-back — A provision in the tax law which allows a taxpayer to apply a net operating loss in one year to the three immediately preceding tax years, beginning with the earliest year. A net operating loss must be carried back unless the taxpayer elects to… …   Black's law dictionary

  • carry-back — A provision in the tax law which allows a taxpayer to apply a net operating loss in one year to the three immediately preceding tax years, beginning with the earliest year. A net operating loss must be carried back unless the taxpayer elects to… …   Black's law dictionary

  • Carry Back Stakes — Horseraces infobox class = Grade II horse race = Carry Back Stakes caption = location = Calder Race Course Miami Gardens, Florida inaugurated = 1975 race type = Thoroughbred Flat racing website = [http://www.calderracecourse.com… …   Wikipedia

  • carry-back — ˈ ̷ ̷ ̷ ̷ˌ ̷ ̷ noun ( s) : a loss sustained or a portion of a credit not used in a given period that may be deducted from taxable income of a prior period showed operating losses in 1946 despite heavy tax carry backs allowed by the government… …   Useful english dictionary

  • carry back — v. (B) he carried the books back to her …   Combinatory dictionary

  • Carry Back — ⇡ Verlustrücktrag …   Lexikon der Economics


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