first year allowance


first year allowance
скидки с налогооблагаемых сумм

предоставляемые в год покупки оборудования (Великобритания)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • first year allowance — noun An amount of capital expenditure which can be set against tax in the accounts relating to the actual year of spending • • • Main Entry: ↑first …   Useful english dictionary

  • First-Year Allowance — A U.K. tax allowance that permits British corporations to claim on eligible plan or machinery purchases. The allowance can only be claimed during the first year of the equipment purchase. The allowance helps corporations offset a portion of their …   Investment dictionary

  • first-year allowance — In the UK, a special capital allowance against corporation tax that is granted in the year of purchase of an asset in place of the standard writing down allowance of 25%. Various first year allowances have been made available at various times. In …   Accounting dictionary

  • first-year allowance — In the UK, a special capital allowance against corporation tax that is granted in the year of purchase of an asset in place of the standard writing down allowance of 25%. Various first year allowances have been made available at various times. In …   Big dictionary of business and management

  • 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

  • First voyage of James Cook — Main article: James Cook See also: Second voyage of James Cook See also: Third voyage of James Cook Route of the first voyage of James Cook The first voyage of James Cook was a combined Royal Navy and Royal Socie …   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. [ [http://www.defra.gov.uk/Environment/waste/localauth/lats/intro …   Wikipedia

  • Writing down allowance — Writing down allowance, in United Kingdom Taxation, is the annual rate at which capital allowances can be claimed. This rate is reduced or extended if the chargeable period is shorter or longer than one year.The writing down allowance is the rate …   Wikipedia

  • 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

  • writing-down allowance — WDA A capital allowance available to a UK trader; from 1 November 1993 it is the only allowance generally available for plant and machinery used in trade, although first year allowances have occasionally been introduced for specific types of… …   Accounting dictionary

  • writing-down allowance — WDA A capital allowance available to a UK trader; from 1 November 1993 it became the only allowance generally available for plant and machinery used in trade, although first year allowances have at times been reintroduced for specific types of… …   Big dictionary of business and management