- casualty loss
- непредвиденный убыток (в результате несчастного случая)
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
casualty loss — see loss Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. casualty loss … Law dictionary
Casualty loss — A casualty loss is a type of tax loss that is a sudden, unexpected, or unusual event. [IRS Revenue Ruling 79 174] Damage or loss resulting from progressive deterioration of property through a steadily operating cause would not be a casualty loss … Wikipedia
casualty loss — A financial loss caused by damage, destruction, or loss of property as a result of an unexpected or unusual event. Bloomberg Financial Dictionary * * * casualty loss UK US noun [C] INSURANCE ► a financial loss caused by an accident or unexpected… … Financial and business terms
casualty loss — A casualty loss is defined for tax purposes as the complete or partial destruction of property resulting from an identifiable event of a sudden, unexpected or unusual nature ; e.g., floods, storms, fires, auto accidents. Individuals may deduct… … Black's law dictionary
casualty loss — A casualty loss is defined for tax purposes as the complete or partial destruction of property resulting from an identifiable event of a sudden, unexpected or unusual nature ; e.g., floods, storms, fires, auto accidents. Individuals may deduct… … Black's law dictionary
casualty loss — A deduction in an income tax return for a loss arising from fire, storm, shipwreck or other casualty to property owned by the taxpayer. IRC § 165(c)(3) … Ballentine's law dictionary
casualty loss deduction — In taxation, a deduction that is allowed by a loss caused by an unexpected or unusual event such as a storm, flood, fire, shipwreck, earthquake or act of God … Business law dictionary
casualty — ca·su·al·ty / ka zhəl tē, ka zhə wəl / n pl ties 1: an unfortunate occurrence; esp: a serious and often disastrous accident conversion of property...arising from fire, storm, shipwreck, or other casualty Internal Revenue Code 2: something lost,… … Law dictionary
loss — is a generic and relative term. It signifies the act of losing or the thing lost; it is not a word of limited, hard and fast meaning and has been held synonymous with, or equivalent to, damage , damages , deprivation , detriment , injury , and… … Black's law dictionary
loss — is a generic and relative term. It signifies the act of losing or the thing lost; it is not a word of limited, hard and fast meaning and has been held synonymous with, or equivalent to, damage , damages , deprivation , detriment , injury , and… … Black's law dictionary
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