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gain on disposal of assets

См. также в других словарях:

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

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

  • Income tax in Australia — Broadly, Australia levies tax on three sources of income for individual taxpayers: personal earnings (for example, salary and wages), business income, and capital gains. Income received by individuals is taxed at progressive rates. Income derived …   Wikipedia

  • Finance Act 1965 — The Finance Act 1965 was an Act of the Parliament of the United Kingdom which introduced two major new UK taxes. Corporation tax created a separate system for taxing the income of corporations, where previously they had paid income tax in the… …   Wikipedia

  • Danish demining group — (DDG) is a Humanitarian Mine Action Unit in the Danish Refugee Council (DRC), specialised in clearing landmines and unexploded ordnance and in reducing armed violence. DDG’s mission is to recreate a safe environment where people can live without… …   Wikipedia

  • chargeable — charge‧a‧ble [ˈtʆɑːdʒəbl ǁ ˈtʆɑːr ] adjective 1. FINANCE COMMERCE an amount of money that is chargeable can be charged and must be paid: • The Tribunal determined that the legal fees chargeable were £4078 plus VAT. 2. COMMERCE work …   Financial and business terms

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

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