| 单词 | balancing charge |
| 释义 | balancing charge balancing charge The charge that may be assessable to corporation tax on the disposal of an asset when the proceeds realized on the sale of the asset exceed the written-down value, for tax purposes. The balancing charge amounts to the difference between the proceeds and the written-down value. For example, if the written-down value is £23,000 and the proceeds on disposal were £30,000, there would be a balancing charge of the difference of £7,000. The balancing charge is deducted from the other allowances for the period. If the charge exceeds the allowances available, the net amount is added to the profit for the period and assessed to tax. |
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