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operating losses

См. также в других словарях:

  • 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 losses — Losses that a firm can take advantage of to reduce taxes. The New York Times Financial Glossary …   Financial and business terms

  • net operating losses — losses that a firm can take advantage of to reduce taxes. Bloomberg Financial Dictionary …   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

  • Operating cost — Operating costs can be described as the expenses which are related to the operation of a business, or to the operation of a device, component, piece of equipment or facility. Business operating costs For a commercial enterprise, operating costs… …   Wikipedia

  • operating agreement — An agreement signed by the members (owners) of a limited liability company that structures the members financial rights and responsibilities, each member s percentage of ownership in the LLC and share of profits (or losses), the LLC s procedures… …   Law dictionary

  • Operating Income Before Depreciation And Amortization - OIBDA — A non GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure. Sometimes OIBDA is also considered to not include items such as… …   Investment 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

  • Alternative Tax Net Operating Loss - ATNOL — The excess of deductions allowed over the income recognized for alternative minimum tax (AMT) purposes. It is calculated the same way that net operating losses (NOL) are, but with additional rules covering deductions, exclusions and preferences… …   Investment dictionary

  • Other Losses — Other Losses: An Investigation into the Mass Deaths of German Prisoners at the Hands of the French and Americans after World War II   Author(s) …   Wikipedia

  • Non-operating income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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