operating loss

operating loss
Negative operating income.

Wikipedia foundation.

Игры ⚽ Поможем написать реферат

Look at other dictionaries:

  • operating loss — ➔ loss * * * operating loss UK US noun [C] ACCOUNTING ► the amount by which the cost of goods sold plus operating expenses is more than a company s income in a particular period of time: »The company made an operating loss of £1.2m on turnover of …   Financial and business terms

  • operating loss — See net operating loss …   Ballentine's law dictionary

  • operating loss — / ɒpəreɪtɪŋ lɒs/ noun a loss made by a company in its usual business …   Dictionary of banking and finance

  • net operating loss — see loss Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. net operating loss n …   Law dictionary

  • Net Operating Loss - NOL — A period in which a company s allowable tax deductions are greater than its taxable income, resulting in a negative taxable income. This generally occurs when a company has incurred more expenses than revenues during the period. The net operating …   Investment dictionary

  • net operating loss carryforwards — (NOL carryforwards) USA net operating losses (NOLs) can generally be carried back two years and carried forward up to 20 years to offset taxable income (IRC § 172). A taxpayer can make an election to waive the carryback period and use …   Law dictionary

  • Alternative Tax Net Operating Loss - ATNOL — The excess of deductions allowed over the income recognized for alternative minimum tax (AMT) purposes. It is calculated the same way that net operating losses (NOL) are, but with additional rules covering deductions, exclusions and preferences… …   Investment dictionary

  • net operating loss — (= NOL) (see tax loss carry forward) (Common Bankruptcy Terms) United Glossary of Bankruptcy Terms 2012 …   Glossary of Bankruptcy

  • net operating loss — The excess of operating expenses over revenues. Items such as interest expenses and dividends are not considered ordinary business expenses, and, therefore are excluded in calculating the net operating loss. I.R.C. No. 172(c) …   Black's law dictionary

  • net operating loss — The excess of operating expenses over revenues. Items such as interest expenses and dividends are not considered ordinary business expenses, and, therefore are excluded in calculating the net operating loss. I.R.C. No. 172(c) …   Black's law dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”