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单词 capital allowance
释义

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capital allowance
capital allowance n. (a) an allowance given for the purposes of capital expenditure; (b) Finance an allowance which may be claimed against tax for all or part of certain types of capital expenditure.
ΘΚΠ
society > trade and finance > fees and taxes > grants and allowances > [noun] > allowance > for specific purpose
beggar-charge1652
vesturage1679
card money1688
mileage1724
necessary money1778
risk money1841
capital allowance1866
journey-money1883
1866 Rep. Cases Supreme Court Victoria (Austral.) 1 (Easter Term 1864) 34 The Warden first ascertains the gross sum to be allowed to the drainors [sic], including interest on capital allowance for wear and tear of machinery, and weekly expenditure.
1920 Cumulative Bull. Income Tax Rulings Dec. 1919 (U.S. Bureau Internal Revenue) 132 The value to the new owner upon which he may claim a capital allowance in computing net income is the cost to him. This is a fundamental in the basis of income taxation.
1958 Times 7 Jan. 15/1 The effect on capital allowances for profits tax purposes of new plants coming into operation.
1997 Moneywise Apr. 5/2 For example, you may be able to claim a capital allowance for your own car if you use it for work.
2007 J. Buckley & M. Schneider Charter Schools ii. 33 Charter schools receive a capital allowance of over $2,000 per student, a revenue stream against which many charter schools borrow for capital investments.
2007 Publican 23 Apr. 45/2 Purchasing customers can..claim an ECA (Enhanced Capital Allowance), entitling them to 100 per cent first year capital allowances against taxable profits.
extracted from capitaladj.n.2
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更新时间:2024/12/24 7:39:50