carryforward

carryforward
перехідний залишок

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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Смотреть что такое "carryforward" в других словарях:

  • carryforward — car‧ry‧for‧ward [ˈkæriˌfɔːwəd ǁ ˌfɔːrwərd] noun [countable] ACCOUNTING TAX an amount of money earned or spent in a particular year which is carried forward from one accounting period to a later period, usually in order to reduce the amount of tax …   Financial and business terms

  • carryforward — car·ry·for·ward /ˌkar ē fōr wərd/ n: carryover Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. carryforward …   Law dictionary

  • carryforward — noun Date: 1898 carryover …   New Collegiate Dictionary

  • carryforward — /kar ee fawr weuhrd/, n. 1. carry over. 2. (in U.S. income tax law) a special provision allowing part of a net loss or of an unused credit in a given year to be apportioned over one or two subsequent years, chiefly in order to ease the tax burden …   Universalium

  • carryforward — noun An income tax loss or credit not usable in the current year that can be applied to offset income or taxes paid, respectively, in subsequent tax years …   Wiktionary

  • carryforward — /kar ee fawr weuhrd/, n. 1. carry over. 2. (in U.S. income tax law) a special provision allowing part of a net loss or of an unused credit in a given year to be apportioned over one or two subsequent years, chiefly in order to ease the tax burden …   Useful english dictionary

  • Tax Loss Carryforward — A tax loss carryforward takes place where a business or individual reports losses on a tax return up to seven years after the loss occurred. Frequently the logic behind this is to reduce tax liability during a year where the income or profits are …   Investment dictionary

  • tax loss carryforward — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability …   Black's law dictionary

  • tax loss carryback, carryforward — A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability …   Black's law dictionary

  • Loss Carryforward — An accounting technique that applies the current year s net operating losses to future years profits in order to reduce tax liability. Generally accepted accounting principles (GAAP) specify that loss carryforwards can be used in any one of the… …   Investment dictionary

  • tax loss carryback, carryforward — A tax benefit that allows business losses to be used to reduce tax liability in previous and or following years. Bloomberg Financial Dictionary …   Financial and business terms


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