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121 Material Participation
. Regular, substantial, and continuous involvement in a business on the part of either the taxpayer and/or spouse. Allows losses from trades or businesses to be deducted without limitation under the passive loss rules. Applies to S corporations and partnerships. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Material Participation
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122 Modified Adjusted Gross Income
. Your AGI (adjusted gross income) computed without considering any passive activity loss, IRA or SEP plans, taxable social security or the deduction for one-half of the self-employment tax. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Modified Adjusted Gross Income
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123 Net Lease Property
. Property where the tenant or lessee pays most, if not all, of the expenses. The tenant may pay the expenses directly, or reimburse the landlord. If the tenant is responsible for all the expenses, the lease is often called triple net or NNN. For tax purposes, a net lease is where the deductions allowed solely by reason of IRC Sec. 162 (general business expenses) are less than 15% of gross rents from that property or property where the lessor is either guaranteed a specific return or is protected in whole or part against loss of income. Deductions allowed solely by reason of Sec. 162 are deductions other than interest, taxes and depreciation. . Small Business Taxes & Management 2 . -
124 Nonpassive Activity
. A trade or business in which the taxpayer materially participates, that is, on a regular continuous, and substantial basis. Losses can be deducted without limitation as to the passive loss rules. Income cannot be offset by passive losses, except those passive losses remaining after disposition of a passive activity. . Small Business Taxes & Management 2 . -
125 Straight Deductible
. In an insurance contract, a constant amount or percentage of value which the insured bears on every loss. . Small Business Taxes & Management 2 . -
126 Substantial Part of an Activity
. An identifiable piece or unit of a larger activity, such as a separate division or branch, or a separate product line of a business with several lines or divisions. Generally used in connection with the passive activity loss rules. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Substantial Part of an Activity
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127 Systems risk
. риск потерь из-за ошибок или сбоев в системах обеспечения, включая:/- ошибки при разработке компьютерных программ;/- ошибки в формулах математических моделей;/- ошибки в расчете сумм переоценки по рыночной стоимости;/- неадекватная или несвоевременная управленческая информация;/- поломка одной или более систем. необходимых для обеспечения деловых операций;/- сбой в сети или каналах телекоммуникации;/- неадекватное или отсутствующее планирование на случай непредвиденных обстоятельств в ситуации сбоя систем или телекоммуникаций. (risk of loss resulting from errors or failures in systems support including:/- errors in the development of computer programs;/- errors in the formulae of mathematical models;/- errors in the calculation of mark-to-market amounts;/- inadequate or untimely management information;/- failure in one or more systems requred to support business activities;/- failure in network or telecommunication channels;/- inadequate or non-existent contingency planning in the case of systems or telecommunication failure) . Словарь терминов по риск-медеджменту . -
128 Umbrella Liability
. See Excess Loss Insurance. . Small Business Taxes & Management 2 .
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