qualifying asset

qualifying asset
Бухгалтерия: квалифицируемый актив

Универсальный англо-русский словарь. . 2011.

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Смотреть что такое "qualifying asset" в других словарях:

  • qualifying corporate bond — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… …   Law dictionary

  • Asset — This article is about the business definition. For other uses, see Asset (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · …   Wikipedia

  • asset (intelligence) — at the disposition of an intelligence organization for use in an operational or support role. Often used with a qualifying term such as agent asset or propaganda asset …   Military dictionary

  • National Asset Management Agency — Agency overview Formed Late 2009 Jurisdiction Ireland …   Wikipedia

  • No Income No Asset — For other uses of the term NINA , see Nina No Income No Asset (NINA), No Income No Job or Asset (NINJA) or simply Nina Loan[1] is a term used in the United States mortgage industry to describe one of many documentation types which lenders may… …   Wikipedia

  • Qualified Professional Asset Manager - QPAM — A registered investment advisor/manager. The criteria for qualifying as a QPAM are defined by the Employee Retirement Income Security Act (ERISA). Regulated institutions such as banks and insurance companies may qualify as a QPAM. Under… …   Investment dictionary

  • Квалифицируемый актив — (QUALIFYING ASSET) Актив, подготовка которого к предполагаемому использованию или для продажи обязательно требует значительного времени …   Финансы и биржа: словарь терминов

  • Net capital rule — The uniform net capital rule is a rule created by the U.S. Securities and Exchange Commission ( SEC ) in 1975 to regulate directly the ability of broker dealers to meet their financial obligations to customers and other creditors.[1] Broker… …   Wikipedia

  • Elena Baltacha — Country Great Britain Residence Ipswich, England …   Wikipedia

  • Amortization Of Intangibles — A tax term relating to the practice of deducting the cost of an investment in a qualifying non tangible asset over the projected life of the asset. The cost basis of the qualifying intangible asset is amortized over a 15 year period, irrespective …   Investment dictionary

  • Installment sale in the United States — In United States income tax law, an installment sale is generally a disposition of property where at least 1 payment is to be received after the close of the taxable year in which the disposition occurs. [usc|26|453(b)(1).] The term installment… …   Wikipedia


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