capital loss

capital loss(allowable capital loss) The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Indexation is not permitted to create or increase a capital loss.

• intermediation
• intermodalism
• internal audit
• internal business-process perspective
• internal control
• internal control system
• internal customer
• internal failure costs
• internal growth
• internal marketing
• internal rate of return
• Internal Revenue Code
• Internal Revenue Service
• internal supplier
• internal user
• International Accounting Standard
• INTERNATIONAL ACCOUNTING STANDARDS
• International Accounting Standards Board
• International Bank for Reconstruction and Development
• international banking facility
• International Business Reply Service
• International Capital Market Association
• International Chamber of Commerce
• international commodity agreements
• International Development Association