capital allowance CA


capital allowance CA
скидки с налогооблагаемых сумм по внеоборотным активам (fixed assets)

Предоставляются налогоплательщикам Великобритании в связи с начислением износа (depreciation) на эти активы


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • 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

  • capital allowance — a set off for tax in relation to expenditure on capital rather than revenue. Under the Capital Allowances Act 1990, the cost of capital assets acquired by a trader for the purposes of his business may be deducted from his total profit. The nature …   Law dictionary

  • 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

  • capital allowances — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax: the relevant amount is set against company revenue which would otherwise be taxable …   Law dictionary

  • capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… …   Accounting dictionary

  • capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… …   Big dictionary of business and management

  • Allowance —   A balance sheet contra account used for receivables and depreciable assets. It is used to take into account:   a provision for unusual or uncertain events, or is an amount deducted before income is calculated for tax purposes (a capital… …   International financial encyclopaedia

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • Capital Cost Allowance — (CCA) is effectively the means by which Canadians may claim depreciation expense. Depreciable items are deemed to belong to different classes which depreciate at different rates and are subject to different rules. For the most common classes the… …   Wikipedia

  • Capital cost — Capital costs are costs incurred on the purchase of land, buildings, construction and equipment to be used in the production of goods or the rendering of services. In other words, the total cost needed to bring a project to a commercially… …   Wikipedia

  • Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia