estimated liability


estimated liability
 оценочное обязательство; обязательство, точная величина которого не может быть определена до окончания каких либо событий или периода; например, обязательство по налогу на прибыль, обязательство по налогу на имущество, обязательства по гарантийному обслуживанию и т.п.; такое обязательство оценивается расчетным путем и отражается в балансе.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • estimated tax — es·ti·mat·ed tax n: a tax paid usu. quarterly by certain entities (as corporations or trusts) or individuals on income that is not subject to withholding ◇ A declaration of estimated tax is not required for federal income taxes for tax years… …   Law dictionary

  • estimated taxes — Quarterly tax payments made by self employed individuals to the IRS and state tax agencies for their anticipated income tax liability for the year, in lieu of withholding from a paycheck. Estimated tax payments are used to pay both income and… …   Law dictionary

  • Estimated Tax — Periodic advance payment of taxes which are based upon the amount of income that is earned and the amount of estimated tax liability that will be incurred as a result. Estimated taxes are assessed on income that is not subject to any type of… …   Investment dictionary

  • estimated tax — Federal and state tax laws require a quarterly payment of estimated taxes due from corporations, trusts, estates, non wage employees, and wage employees with income not subject to withholding. Individuals must remit at least 100% of their prior… …   Black's law dictionary

  • estimated tax — Federal and state tax laws require a quarterly payment of estimated taxes due from corporations, trusts, estates, non wage employees, and wage employees with income not subject to withholding. Individuals must remit at least 100% of their prior… …   Black's law dictionary

  • estimated tax return — noun return required of a taxpayer whose tax withheld from income does not meet the tax liability for the year • Syn: ↑declaration of estimated tax • Hypernyms: ↑tax return, ↑income tax return, ↑return …   Useful english dictionary

  • estimated tax — noun income tax paid periodically on income that is not subject to withholding taxes; based on the taxpayer s predicted tax liability • Hypernyms: ↑income tax …   Useful english dictionary

  • Deferred Tax Liability — An account on a company s balance sheet that is a result of temporary differences between the company s accounting and tax carrying values, the anticipated and enacted income tax rate, and estimated taxes payable for the current year. This… …   Investment dictionary

  • declaration of estimated tax — noun return required of a taxpayer whose tax withheld from income does not meet the tax liability for the year (Freq. 1) • Syn: ↑estimated tax return • Hypernyms: ↑tax return, ↑income tax return, ↑return …   Useful english dictionary

  • reserve account — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve fund • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ …   Useful english dictionary

  • return period — The quarterly accounting period for tax payable by companies, to 31 March, 30 June, 30 September, and 31 December. Larger companies are required to pay corporation tax in instalments based on their estimated liability for each period. If the end… …   Accounting dictionary