Self-Charged Interest

Self-Charged Interest
. The portion of interest charged on a lending transaction between a flow-through entity (S corporation or partnership) and its partners or shareholders which represents a payment a person makes to himself or herself. Stated differently, it is the amount the lender/borrower reports as interest income/expense which is equal to the lender's/borrower's distributive share of the flow through entity's interest deduction. The interest payments received are generally treated as portfolio income. . Small Business Taxes & Management 2 .

Англо-русский экономический словарь.

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  • SELF-DEFENSE — (in modern Jewish history). Jewish efforts against attacking mobs in Russia and in Austria Hungary from the end of the 19th century until shortly after World War I. The nature of the pogroms in this period (especially in the years 1881–82,… …   Encyclopedia of Judaism

  • interest — /in teuhr ist, trist/, n. 1. the feeling of a person whose attention, concern, or curiosity is particularly engaged by something: She has a great interest in the poetry of Donne. 2. something that concerns, involves, draws the attention of, or… …   Universalium

  • interest — in|ter|est1 [ ıntrəst ] noun *** ▸ 1 a need to know ▸ 2 activity you enjoy doing ▸ 3 money paid/received ▸ 4 quality attracting you ▸ 5 advantage/benefit ▸ 6 connection affecting someone ▸ 7 right to own part of something ▸ 8 group with same aim… …   Usage of the words and phrases in modern English

  • interest — I UK [ˈɪntrəst] / US noun Word forms interest : singular interest plural interests *** Get it right: interest: When the noun interest means a feeling of wanting to know more about something , it is followed by the preposition in, not for: Wrong:… …   English dictionary

  • Self-induced abortion — A self induced abortion (or self induced miscarriage) is an abortion performed by the pregnant woman herself outside the recognized medical system. Although the term can include abortions induced through legal, over the counter medication, it… …   Wikipedia

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  • interest — in•ter•est [[t]ˈɪn tər ɪst, trɪst[/t]] n. 1) a feeling of having one s attention, concern, or curiosity particularly engaged by something: She has an interest in architecture[/ex] 2) something that arouses such feelings; something in which one is …   From formal English to slang

  • self supply — The value added tax charge on a commercial building, which is used for an exempt purpose, on the grant of an interest in the building. Output tax is charged on the land and the building costs. Input tax is allowed on the building costs. The self… …   Accounting dictionary

  • self supply — The value added tax charge on a commercial building, which is used for an exempt purpose, on the grant of an interest in the building. Output tax is charged on the land and the building costs. Input tax is allowed on the building costs. The self… …   Big dictionary of business and management

  • Dialogical self — The dialogical self is a psychological concept which describes the mind s ability to imagine the different positions of participants in an internal dialogue, in close connection with external dialogue. The dialogical self is the central concept… …   Wikipedia

  • United Self-Defense Forces of Colombia — Infobox Military Unit unit name= United Self Defense Forces of Colombia caption= United Self Defense Forces of Colombia logo. dates= April 1997 2006 country= Colombia allegiance= branch= type= role= Counterinsurgency, Guerrilla warfare,… …   Wikipedia


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