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Apr 23, 2021 17:16
3 yrs ago
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Italian term
Argentina
Legal and environment specialist, PhD
Native in: English 
Works in: Italian to English, Spanish to English, English
Residuo storno
Italian to English
Bus/Financial
Finance (general)
Residuo storno immobilizzazioni immateriali FTA.
No prose, sorry. Just a list.
No prose, sorry. Just a list.
Proposed translations
(English)
| 3 | residual balance of write-back on cancellation / tax: balancing allowance / |
Adrian MM.
|
Proposed translations
1 hr
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish) 
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
:
77
Italian term (edited):
Residuo storno /ammortamento /
residual balance of write-back on cancellation / tax: balancing allowance /
FTA- first-time adoption.
Balancing allowance: a taxable capital gain on a capital, writing-down allowance. Balancing charge: a deductible tax loss. A round figure next to the term would IMO suggest this option. An odd figure a write-back....
Balancing allowance: a taxable capital gain on a capital, writing-down allowance. Balancing charge: a deductible tax loss. A round figure next to the term would IMO suggest this option. An odd figure a write-back....
Example sentence:
A balancing allowance arises if the disposal occurs in a chargeable period in which the qualifying activity is permanently discontinued.
A write-back may have capital gains tax implications, as higher value generally translates to higher taxes.
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