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1 разграничение скрытых налогов
SAP.fin. allocation of deferred income taxes, allocation of deferred taxes, allocation of taxes, tax allocationУниверсальный русско-английский словарь > разграничение скрытых налогов
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2 скрытые налоги
1) SAP.tech. deferred taxes2) SAP.fin. deferred income taxes -
3 база для исчисления тарифа
база для исчисления тарифа
Величина стоимости активов, согласно которой электроэнергетическое предприятие имеет право получать определённую норму прибыли, установленную органом регулирования. База для исчисления тарифа, как правило, рассчитывается на основе стоимости оборудования, которое используется для предоставления услуг, и может быть рассчитана одним из нижеследующих методов или их сочетанием: расчёт стоимости в текущих ценах, обоснованных капиталовложений, восстановительной стоимости, первоначальной стоимости. В зависимости от используемого метода, база для исчисления тарифа включает денежные средства, оборотный капитал, материалы и запасы, а также отчисления на амортизацию, ремонт и некапитальное строительство, авансы от заказчиков на строительство, отсроченный налог на прибыль и налог на капиталовложения. (Стоимость инвестиций, по которым коммунальному предприятию предоставляется возможность получать разумную норму прибыли.)
[Англо-русский глосcарий энергетических терминов ERRA]EN
rate base
The value of property upon which a utility is permitted to earn a specified rate of return as established by a regulatory authority. The rate base generally represents the value of property used by the utility in providing service and may be calculated by any one or a combination of the following accounting methods: fair value, prudent investment, reproduction cost, or original cost. Depending on which method is used, the rate base includes cash, working capital, materials and supplies, and deductions for accumulated provisions for depreciation, contributions in aid of construction, customer advances for construction, accumulated deferred income taxes, and accumulated deferred investment tax credits. (The value of investments on which a utility is given an opportunity to earn a reasonable rate of return.)
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > база для исчисления тарифа
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4 отсроченные подоходные налоги
Economy: deferred income taxesУниверсальный русско-английский словарь > отсроченные подоходные налоги
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5 доход с отсроченным платежом налога
Taxes: tax deferred incomeУниверсальный русско-английский словарь > доход с отсроченным платежом налога
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6 расходы будущих периодов
1) General subject: prepaid expenses (уже оплаченные и записанные)2) Economy: deferred charges3) Accounting: prepayments, unexpired costs (в широком понимании, т.е. любые расходы, которые принесут доходы в будущем и отражаются в данном периоде как активы)4) Finances: deferred expenses5) Banking: deferred charge, deferred cost, deferred debit, deferred debits, deferred expenses, deferred costs, deferred expense, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense6) Taxes: expenses of future periods7) Audit: prepaid expenses9) SAP.fin. prepayments and accrued incomeУниверсальный русско-английский словарь > расходы будущих периодов
См. также в других словарях:
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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
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