tax base of an asset

tax base of an asset
учет налоговая база статьи актива (некоторая числовая характеристика, присваиваемая какой-л. статье актива, исходя из правил налогообложения прибыли; рассчитывается как сумма, которая в будущем (при возмещении стоимости актива) будет вычитаться для расчета налогооблагаемой прибыли; если экономические выгоды, ассоциирующиеся с активами, не облагаются налогом на прибыль, то налоговая база такого актива ровна его балансовой стоимости)
See:

Англо-русский экономический словарь.

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