-
121 inhouding
♦voorbeelden: -
122 onder inhouding van
onder inhouding vanVan Dale Handwoordenboek Nederlands-Engels > onder inhouding van
-
123 deduct
deduct [dɪ'dʌkt]déduire, retrancher; (tax) prélever;∎ to deduct £10 from the price déduire ou retrancher 10 livres du prix;∎ to deduct 25 percent from a salary prélever 25 pour cent d'un salaire;∎ to be deducted at source (tax) être prélevé à la source;∎ after deducting expenses après déduction des frais -
124 ქვითავს
vdeducting, deducts -
125 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
126 free cash flow
Fincash flow from operations after deducting interest, tax, dividends, and ongoing capital expenditure, but excluding capital expenditure associated with strategic acquisitions and/or disposals -
127 mainstream corporation tax
Finformerly the balance of corporation tax due after deducting ACT.The ultimate business dictionary > mainstream corporation tax
-
128 trading, profit and loss account
Finan account which shows the gross profit or loss generated by an entity for a period ( trading account), and after adding other income and deducting various expenses shows the profit or loss of the business (the profit and loss account). Some small entities combine the two accounts.The ultimate business dictionary > trading, profit and loss account
См. также в других словарях:
deducting — index save Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
Deducting — Deduct De*duct , v. t. [imp. & p. p. {Deducted}; p. pr. & vb. n. {Deducting}.] [L. deductus, p. p. of deducere to deduct. See {Deduce}.] 1. To lead forth or out. [Obs.] [1913 Webster] A people deducted out of the city of Philippos. Udall. [1913… … The Collaborative International Dictionary of English
Deducting Search Algorithm — The Deducting Search Algorithm (DSA), also known as the Holmes Engine after the author Sir Arthur Conan Doyle’s famous sleuth, is a mathematical formula that interprets the choices made by the seeker whilst looking for a particular piece of… … Wikipedia
deducting — de·duct || dɪ dÊŒkt v. subtract from a total … English contemporary dictionary
overwithholding — deducting and paying too much tax that may be refunded to the taxpayer or applied against the next period s obligation. Bloomberg Financial Dictionary … Financial and business terms
front-end loading — deducting of a portion of the cost of a loan from the actual sum received by the borrower … English contemporary dictionary
setoff of benefits — Deducting the benefit to remaining property from a public improvement in ascertaining damages for property taken in eminent domain. 27 Am J2d Em D § 357 … Ballentine's law dictionary
Tamil cinema — This article is about the film industry based in South India. For other uses, see Tamil cinema (disambiguation). South Asian cinema Cinema of Afghanistan Cinema of Bangladesh Bengali cinema … Wikipedia
profit — Most commonly, the gross proceeds of a business transaction less the costs of the transaction; i.e. net proceeds. Excess of revenues over expenses for a transaction; sometimes used synonymously with net income for the period. Gain realized from… … Black's law dictionary
Jet engine performance — This article describes how jet engine performance is estimated during the design phase. Similar techniques are used once the engine has been built and is being tested, except the performance of individual components, rather than being assumed, is … Wikipedia
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
