proceeds on disposal

См. также в других словарях:

• balancing charge — The charge that may be assessable to corporation tax on the disposal of an asset when the proceeds realized on the sale of the asset exceed the written down value, for tax purposes. The balancing charge amounts to the difference between the… …   Accounting dictionary

• balancing charge — The charge that may be assessable to corporation tax on the disposal of an asset when the proceeds realized on the sale of the asset exceed the written down value, for tax purposes. The balancing charge amounts to the difference between the… …   Big dictionary of business and management

• roll-over relief — replacement of business asset relief A relief from capital gains tax available on certain disposals in which the proceeds from the disposal of the asset are reinvested in a new business asset. Both the old and new asset must be business assets,… …   Accounting dictionary

• roll-over relief — replacement of business asset relief A relief from capital gains tax available on certain disposals in which the proceeds from the disposal of the asset are reinvested in a new business asset. Both the old and new asset must be business assets,… …   Big dictionary of business and management

• Cleckheaton — Coordinates: 53°43′30″N 1°43′08″W / 53.725°N 1.719°W / 53.725; 1.719 …   Wikipedia

• Cleckheaton railway station — was a railway station serving the West Yorkshire town of Cleckheaton, England, until it was closed in the Beeching era, which saw the closure of many minor lines and stations around the United Kingdom through the 1960s. It has the distinction of… …   Wikipedia

• Cleckheaton Central railway station — The entrance to the central island platform was on the left between the two bridges. Location …   Wikipedia

• net residual value — disposal value The expected proceeds from the sale of an asset, net of the costs of sale, at the end of its estimated useful life. It is used for computing the straight line method and diminishing balance method of depreciation, and also for… …   Accounting dictionary

• net residual value — disposal value The expected proceeds from the sale of an asset, net of the costs of sale, at the end of its estimated useful life. It is used for computing the straight line method and diminishing balance method of depreciation, and also for… …   Big dictionary of business and management

• 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

• List of Statutory Instruments of the United Kingdom, 2008 — This is an incomplete list of Statutory Instruments of the United Kingdom in 2008. NOTOC 1 100* Insolvency Practitioners and Insolvency Services Account (Fees) (Amendment) Order 2008 S.I. 2008/3 * Information as to Provision of Education… …   Wikipedia