income net operating

См. также в других словарях:

• net operating loss — see loss Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. net operating loss n …   Law dictionary

• net operating income — UK US noun [U] ACCOUNTING, FINANCE ► a company s profit after the costs involved in its daily business are subtracted, but before tax and interest on borrowing are subtracted: »The organization finished its fiscal year with about $20 million in… …   Financial and business terms

• net operating losses — (NOLs) USA The excess of allowable deductions over gross income in a specific taxable year. A loss from operating a business is the most common reason for a NOL. NOLs can generally be carried back two years and carried forward up to 20 years to… …   Law dictionary

• net operating loss carryforwards — (NOL carryforwards) USA net operating losses (NOLs) can generally be carried back two years and carried forward up to 20 years to offset taxable income (IRC § 172). A taxpayer can make an election to waive the carryback period and use …   Law dictionary

• income, net — n. A business’s income minus operating expenses and taxes. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

• Net Operating Loss - NOL — A period in which a company s allowable tax deductions are greater than its taxable income, resulting in a negative taxable income. This generally occurs when a company has incurred more expenses than revenues during the period. The net operating …   Investment dictionary

• Net Operating Income - NOI — A company s operating income after operating expenses are deducted, but before income taxes and interest are deducted. If this is a positive value, it is referred to as net operating income, while a negative value is called a net operating loss… …   Investment dictionary

• Net operating loss — Under U.S. Federal income tax law, a net operating loss (NOL) occurs when certain tax deductible expenses exceed taxable revenues for a taxable year.[1] If a taxpayer is taxed during profitable periods without receiving any tax relief (e.g. a… …   Wikipedia

• Net operating margin — The ratio of net operating income to net sales. The New York Times Financial Glossary …   Financial and business terms

• net operating margin — The ratio of net operating income to net sales. Bloomberg Financial Dictionary …   Financial and business terms

• net operating loss carry over — A net operating loss sustained in one year used to reduce the taxable income of another year. IRC § 832(c)(10) …   Ballentine's law dictionary