- carry-back
- перенос (убытков, расходов) на прошлые периоды•
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
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