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gain on disposal

См. также в других словарях:

  • gain — Profits; winnings; increment of value. Difference between receipts and expenditures; pecuniary gain. Difference between cost and sale price. Appreciation in value or worth of securities or property. Excess of revenues over expenses from a… …   Black's law dictionary

  • gain — Profits; winnings; increment of value. Difference between receipts and expenditures; pecuniary gain. Difference between cost and sale price. Appreciation in value or worth of securities or property. Excess of revenues over expenses from a… …   Black's law dictionary

  • gain derived from capital — Not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital, however invested or employed, and coming in, being derived, that is, received or… …   Ballentine's law dictionary

  • Disposal tax effect — The situation of additional taxes or tax savings resulting from selling the last item of its class in an inventory due to difference between its undepreciated capital cost (UCC) and its salvage value (SV).[1] Overview Disposal tax effect is a… …   Wikipedia

  • capital gain — The gain on the disposal of an asset calculated by deducting the cost of the asset from the proceeds received on its disposal. Under capital gains tax legislation the chargeable gain may be reduced by taper relief (or by indexation if the asset… …   Accounting dictionary

  • capital gain — The gain on the disposal of an asset calculated by deducting the cost of the asset from the proceeds received on its disposal. Under capital gains tax legislation the chargeable gain may be reduced by taper relief (or by indexation if the asset… …   Big dictionary of business and management

  • capital gain — see gain Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital gain …   Law dictionary

  • chargeable gain — In the UK, that part of a capital gain arising as a result of the disposal of an asset that is subject to taxation. Non chargeable gains include: • gains resulting from proceeds that are taxable under income tax; • gains from exempt assets (see… …   Accounting dictionary

  • chargeable gain — In the UK, that part of a capital gain arising as a result of the disposal of an asset that is subject to taxation. Non chargeable gains include: • gains resulting from proceeds that are taxable under income tax; • gains from exempt assets (see… …   Big dictionary of business and management

  • capital gain — /kæpətl ˈgeɪn/ (say kapuhtl gayn) noun a gain, not of the nature of income, but made on the disposal of an asset, such as bonds, real property, etc …  

  • Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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