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passive loss

См. также в других словарях:

  • passive loss — ➔ loss * * * passive loss UK US noun [C or U] FINANCE ► a loss that results from a business activity in which you are not involved in an active way: »Many who earn money from renting out properties have suffered large passive losses since the… …   Financial and business terms

  • Passive Loss — A loss incurred through a rental property, limited partnership, or other enterprise in which the individual is not actively involved. Passive losses can only be used to offset passive income, not wage or portfolio income …   Investment dictionary

  • passive — As used in law, this term means inactive; permissive; consisting in endurance or submission, rather than action; and in some connections it carries the implication of being subjected to a burden or charge. As to passive debt passive negligence… …   Black's law dictionary

  • Passive Activity — An activity from which you have the potential to profit but in which you do not physically participate. The income from rental properties is a good example of a passive activity. Making a distinction between passive and active income is important …   Investment dictionary

  • loss — The opposite of gain. Bloomberg Financial Dictionary * * * loss loss [lɒs ǁ lɒːs] noun 1. [countable, uncountable] the fact of no longer having something that you used to have, or having less of it: • loss of earnings through illness ˈjob loss… …   Financial and business terms

  • Passive nuclear safety — describes a safety feature of a nuclear reactor that does not require operator action or electronic feedback in order to shut down safely in the event of a particular type of emergency (usually overheating resulting from a loss of coolant or loss …   Wikipedia

  • Passive solar building design — Elements of passive solar design, shown in a direct gain application …   Wikipedia

  • Passive Activity Loss Rules — A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive activity loss rules prevent investors from using losses incurred from income producing activities in which they are not materially involved. Being… …   Investment dictionary

  • Passive optical network — A passive optical network (PON) is a point to multipoint, fiber to the premises network architecture in which unpowered optical splitters are used to enable a single optical fiber to serve multiple premises, typically 32 128. A PON consists of an …   Wikipedia

  • Passive house — The term passive house ( Passivhaus in German) refers to the rigorous, voluntary, Passivhaus standard for energy use in buildings. It results in ultra low energy buildings that require little energy for space heating or cooling. [… …   Wikipedia

  • passive — Income or loss from business activities in which a person does not materially participate, such as a limited partnership. Bloomberg Financial Dictionary * * * passive pas‧sive [ˈpæsɪv] adjective [only before a noun] 1. FINANCE passive investment… …   Financial and business terms

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