pjesëmarrje aktive

Regular, substantial, and continuous involvement in a business on the part of either the taxpayer and/or spouse Allows losses from the trade or businesse to be deducted against ...

pjesëmarrjs e fuqisë punëtore

Servizi alle imprese; Risorse umane

Një shkallë në të cilën numri i njerëzve në fuqinë punëtore është i ndarë nga numri i njerëzve të moshës së punës x 100.

amortizim i përshpejtuar

Contabilità; Tassa

A method of calculating depreciation where deductions are higher in the early years of the asset's life Contrasted with straight-line depreciation where deductions are equal for ...

defekt i fshehur

Contabilità; Tassa

A defect which could not be discovered by ordinary and reasonable inspection

opinion i kundërt

Contabilità; Tassa

Instead of an unqualified opinion, it's an opinion by a CPA that the financial statements do not represent fairly the results of the operations of the company and/or are not in ...

klauzolë nxitimi

Contabilità; Tassa

A clause (often in mortgages or other loans) where some action will occur ahead of schedule as a result of some other action For example, an acceleration clause in a loan may ...

interes i qirasë

Contabilità; Tassa

The right to the use of real property created by a lease If the rent payable on the lease is below the current market, the lease has a number of years to run and is for a very ...