capital allowances


capital allowances
налоговые списания (в отношении инвестиций) ; амортизационные списания или отчисления ;

Англо-Русский словарь финансовых терминов. 2000.

Смотреть что такое "capital allowances" в других словарях:

  • capital allowances — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax: the relevant amount is set against company revenue which would otherwise be taxable …   Law dictionary

  • capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… …   Accounting dictionary

  • capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… …   Big dictionary of business and management

  • capital allowances — /ˌkæpɪt(ə)l ə laυənsɪz/ plural noun the allowances based on the value of fixed assets which may be deducted from a company’s profits and so reduce its tax liability COMMENT: Under current UK law, depreciation is not allowable for tax on profits,… …   Marketing dictionary in english

  • capital allowances — /ˌkæpɪtl ə laυənsɪz/ plural noun the allowances based on the value of fixed assets which may be deducted from a company’s profits and so reduce its tax liability COMMENT: Under current UK law, depreciation is not allowable for tax on profits,… …   Dictionary of banking and finance

  • capital allowances — The depreciation charged against profits when calculating taxable profits for corporation tax purposes, as opposed to the depreciation charge in a company s accounts. Accounting depreciation is not allowed as a deduction from profits in… …   Financial and business terms

  • capital allowance — a set off for tax in relation to expenditure on capital rather than revenue. Under the Capital Allowances Act 1990, the cost of capital assets acquired by a trader for the purposes of his business may be deducted from his total profit. The nature …   Law dictionary

  • capital assets — Assets which are held other than as trading assets. + capital assets USA All property held by a taxpayer unless specifically excluded under the IRC (IRC § 1221(a)). The following types of property are generally excluded from the definition of… …   Law dictionary

  • capital expenditure — capital costs; = capital investment; = investment costs; = investment expenditure The expenditure by an organization of an appreciable sum for the purchase or improvement of a fixed asset; the amount expended would warrant the item being… …   Accounting dictionary

  • capital expenditure — capital costs; capital investment; investment costs; investment expenditure The expenditure by an organization of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated… …   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

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