write off costs

  • 101Share Premium Account — Usually found on the balance sheet, this is the account to which the amount of money paid (or promised to be paid) by a shareholder for a share is credited to, only if the shareholder paid more than the cost of the share. The share premium… …

    Investment dictionary

  • 102Amortization — The repayment of a loan by installments. The New York Times Financial Glossary * * * amortization a‧mor‧ti‧za‧tion [əˌmɔːtaɪˈzeɪʆn ǁ ˌæmərtə ] also amortisation noun 1. [countable, uncountable] ACCOUNTING …

    Financial and business terms

  • 103amortization — (1) The process of making regular, periodic decreases in the book or carrying value of an asset. For example, when a bond is purchased at a price above 100, the difference between the purchase price and the par value, the premium, is amortized.… …

    Financial and business terms

  • 104loss — 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

  • 105exceptional item — A transaction separately reported or disclosed in an *income statement on account of its *materiality unusual nature, or infrequency Exceptional items arise from normal operating activities, and examples may include the write off of a significant …

    Auditor's dictionary

  • 106education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… …

    Universalium

  • 107Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… …

    Universalium

  • 108japan — japanner, n. /jeuh pan /, n., adj., v., japanned, japanning. n. 1. any of various hard, durable, black varnishes, originally from Japan, for coating wood, metal, or other surfaces. 2. work varnished and figured in the Japanese manner. 3. Japans,… …

    Universalium

  • 109Japan — /jeuh pan /, n. 1. a constitutional monarchy on a chain of islands off the E coast of Asia: main islands, Hokkaido, Honshu, Kyushu, and Shikoku. 125,716,637; 141,529 sq. mi. (366,560 sq. km). Cap.: Tokyo. Japanese, Nihon, Nippon. 2. Sea of, the… …

    Universalium

  • 110United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …

    Universalium