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current operating loss

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  • Current sea level rise — This article is about the current and future rise in sea level associated with global warming. For sea level changes in Earth s history, see Sea level#Changes through geologic time. Sea level measurements from 23 long tide gauge records in… …   Wikipedia

  • current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… …   Accounting dictionary

  • current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… …   Big dictionary of business and management

  • Operating reserve — Energy portal …   Wikipedia

  • Loss leader — A loss leader or leader [ [http://www.bartleby.com/61/46/L0084600.html Leader] , The American Heritage Dictionary of the English Language: Fourth Edition , Houghton Mifflin Company, 2000.] (also called a key value item in the United Kingdom) is a …   Wikipedia

  • 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

  • Current injection technique — The current injection technique is a technique developed to reduce the turn OFF switching transient of power bipolar semiconductor devices. It was developed and published by Dr S. Eio of Staffordshire University (United Kingdom) in 2007.… …   Wikipedia

  • Loss of coolant accident — A loss of coolant accident (LOCA) is a mode of failure for a nuclear reactor; if not managed effectively, the results of a LOCA could result in reactor core damage. Each nuclear plant s Emergency Core Cooling System (ECCS) exists specifically to… …   Wikipedia

  • loss carry-back (carry-forward) — A tax provision that allows operating losses to be used as a tax shield to reduce taxable income in prior and future years. losses can be carried backward for up to three years and forward for up to 15 years under current tax codes. Bloomberg… …   Financial and business terms

  • IRS Publication 536 - Net Operating Losses For Individuals, Estates, And Trusts — A document published by the Internal Revenue Service (IRS) that provides guidance to individuals who have more deductions than income in a given tax year. If the total deductions a taxpayer claims are greater than that taxpayer s income for the… …   Investment dictionary

  • High-voltage direct current — HVDC or high voltage, direct current electric power transmission systems contrast with the more common alternating current systems as a means for the bulk transmission of electrical power. The modern form of HVDC transmission uses technology… …   Wikipedia

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