carryforward
noun [ U ]
(also carry-forward); (carry forward) uk/ˌkæriˈfɔːwəd/ us ACCOUNTING, TAX
the practice of treating a company's present profit or loss as if it happened in a later period:
Last year the company's tax rate was less, thanks to its use of a tax loss carry-forward.
TAX UK
a rule that allows an employee to count this year's payments into their pension fund as if they were made in the following tax year