investment allowance

investment allowance
гос. фин. инвестиционная (налоговая) скидка [льгота\] (доля расходов на приобретение и возведение объектов основных средств, которую предприятие может вычесть из валового дохода при определении налогооблагаемой прибыли)
* * *
налоговая льгота за инвестирование капитала

Англо-русский экономический словарь.

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Смотреть что такое "investment allowance" в других словарях:

  • investment allowance — inˈvestment alˌlowance noun [countable] ACCOUNTING another name for capital allowance: • a temporary 15% first year investment allowance for purchases of new equipment * * * investment allowance UK US noun [C] ACCOUNTING, TAX ► …   Financial and business terms

  • allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… …   Financial and business terms

  • investment — in·vest·ment 1 n: investiture (1) investment 2 n 1: the outlay of money usu. for income or profit: capital outlay; also: the sum invested or the property purchased 2: the commitment of funds with a view to minimizing risk and safeguarding capital …   Law dictionary

  • investment credit — or investment tax credit Tax incentive that permits companies or individuals to deduct a specified percentage of certain investment costs from their tax liability in addition to the normal allowances for depreciation. Investment credits are… …   Universalium

  • capital allowance — ➔ allowance * * * capital allowance UK US noun [C] (also investment allowance) ► ACCOUNTING, TAX an amount of money that a business spends to buy buildings, equipment, vehicles, etc., which it can use to reduce the tax on its profits: »A 100%… …   Financial and business terms

  • depletion allowance — a tax reduction allowed on income from exhaustible resources, as oil or timber. * * * In tax law, the deductions from gross income allowed investors in exhaustible commodities (such as minerals, oil, or gas) for the depletion of the deposits. The …   Universalium

  • Gold as an investment — Reserves of SDR, forex and gold in 2006 …   Wikipedia

  • Decorative Allowance — (or Decoration Allowance) is a real estate term seen in realtors marketing media (MLS, flyers, etc.) to inform buyers that the seller is willing to help contribute to a portion of the costs of renovation at closing or settlement. The allowance… …   Wikipedia

  • Parental investment — For theory that females invest more energy into producing child, see Bateman s principle. For cost of raising a human child, see Cost of raising a child. A female Calliope Hummingbird feeding her chicks In evolutionary biology, parental investme …   Wikipedia

  • Landfill Allowance Trading Scheme — The Landfill Allowance Trading Scheme, LATS, is an initiative by the UK government, through DEFRA to help reduce the amount of biodegradable municipal waste (BMW) sent to landfill. [ [ …   Wikipedia

  • Social Return on Investment — Social Return on Investment, or SROI is an attempt to measure the social and financial value created by a non profit, NGO or business. It has not been proven to drive increased investment, but it is popular with academics and some consultancies.… …   Wikipedia

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